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Partnerships Loans

BakerHostetler

Monetizing Renewable Energy Credits - Final Regulations on Direct Pay

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As covered in our prior alerts, the Inflation Reduction Act modified and reinstated existing renewable energy credits, enacted new renewable energy credits, and enacted under § 6417 an election that allows applicable entities...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Natural Gas Efficiency Programs/2020 Program Year: American Gas Association Report

The American Gas Association (“AGA”) issued a report titled: Natural Gas Efficiency Programs Report 2020 Program Year (“Report”) The Report Is authored by Miles Vondar and Morgan Hoy....more

Rivkin Radler LLP

Shared Appreciation Interest: Debtor-Creditor or Partners?

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When is a loan not a loan? When it’s something else – for example, equity. This is one of those pesky facts and circumstances issues that plague courts, taxpayers, and tax advisers to no end. Debt- On one end of the...more

Rivkin Radler LLP

Step Transaction Or Substance Over Form? Loss Disallowance In Any Case

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The Dog Days- I’ve never much cared for the month of August. In New York, at least for me, the eighth month of the year – named by the Roman Emperor, Augustus, to honor himself – evokes memories of very warm, very humid...more

Nelson Mullins Riley & Scarborough LLP

OCC Finalizes its “True Lender” Test: Paving the Way for Bank & Non-Bank Partnerships

The Office of the Comptroller of the Currency (“OCC”) issued its long-anticipated final rule on Oct. 27, to establish a “simple, bright-line test” to determine when a national bank or federal savings association has made a...more

Farella Braun + Martel LLP

[Webinar] Wine Industry Roundtable - November 5th, 10:00 am - 11:30 am PT

COVID, fires, shut downs, smoke taint: 2020 has brought one challenge after another to the wine industry. With our roots in the industry we ourselves are dealing, and are seeing our clients and friends deal, with many novel...more

Akin Gump Strauss Hauer & Feld LLP

U.K. Autumn Statement 2013

The Chancellor of the Exchequer today delivered a 130-page Autumn Statement that contained a number of surprises, as well as expected updates on areas such as partnership taxation....more

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