Guide
Section 48 ITC Due Diligence Guide
Transferable tax credits are sold at a discount to face value, providing attractive financial benefits to corporate investors. They are not without risk, however, and tax credit buyers should have a clear sense of how to identify, track, and mitigate relevant risks.
This due diligence checklist and documentation guide gives tax credit buyers, sellers, and their respective advisors a set of shared expectations on the required analysis and documentation for §48 investment tax credits.
The guide covers:
- Major deal participants
- Seller/sponsor diligence
- Structure diligence
- Qualification
- Recapture
- Prevailing wage and apprenticeship compliance/exemption
- Bonus credits
- Tax credit insurance
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