Tax Notes: Due Diligence and How to Prepare for Tax Credit Transfer Audits

Participants in the initial wave of tax credit transfer transactions filed their returns reflecting those deals on October 15, marking another milestone for the Inflation Reduction Act’s experiment in tax credit transfers. At least for some credit buyers, the tax system is inching closer to the inevitable: audits.

Demand for tax credits has surged in Q3, driving prices up for remaining 2024 credits. Buyers should start reviewing 2025 credits

A pattern of seasonality has emerged in the tax credit market. In late Q3, pricing has increased significantly across the board for 2024 tax year credits. The most dramatic price increase has been for large, straightforward ITC opportunities.

Webinar Recording: Navigating Tax Credit Insurance with CAC Specialty

We are excited to welcome Jordan Tamchin, Executive Vice President and leader of the Tax Insurance Practice at CAC Specialty, to our Q3 buyer office hours on Thursday, September 5th at 2:00pm ET.

Reunion and Summit Ridge Energy host webinar on Tuesday, August 20th for tax credit sellers

Phil Schapiro, VP of Project Finance at Summit Ridge Energy, joins our Q3 seller office hours on Tuesday, August 20th at 2:00pm ET.

What Corporate Tax Teams Need to Know About Prevailing Wage and Apprenticeship Requirements

A key area of due diligence when purchasing clean energy tax credits is to ensure that the project complies with prevailing wage and apprenticeship (PWA) requirements.

Reunion's Quarterly Seller "Office Hours" for Clean Energy Developers and Manufacturers

Reunion is excited to host quarterly webinars for clean energy developers who would like to learn more about our marketplace and get a pulse on the overall transferability market.

Practical Law - Common Negotiation Points of Tax Credit Transfer Agreements

Buyers and sellers of clean energy tax credits typically use a tax credit transfer agreement (TCTA) to memorialize the terms and conditions of these transactions.

Advanced Power Announces Investment Tax Credit Purchase

Reunion, a technology-enabled finance company, originates and facilitates tax credit transfer for Advanced Power