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
Additional Resources
Guides and handbooks from Reunion.
Reunion Accelerates Investment Into Clean Energy
Reunion’s team has been at the forefront of clean energy financing for the last twenty years. We help CFOs and corporate tax teams purchase clean energy tax credits through a detailed and comprehensive transaction process.
