Key Factors In Selling Wind Farm Tax Equity Investments

Law360, New York (July 18, 2017, 1:00 PM EDT) -- Surprisingly, some of the earliest tax equity partnerships that own wind farms in the United States are now more than 10 years old. Recently, a vibrant market has developed for secondary sales of tax equity membership interests in these partnerships. Sellers and purchasers of such membership interests, as well as remaining tax equity investors and project sponsors in the tax equity partnership, should consider several key points in connection with any sale.

Tax Equity Investments

Tax equity investments in wind farm projects provide critical capital necessary for the construction and operation of wind farms in the United States. Generally, tax equity...

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