This presentation addresses requirements for tax credits under Internal Revenue Code section 45Q applicable to CCUS projects, including applicable Treasury Regulations and guidance. Issues examined include the beginning of construction safe harbor, prevailing wage and apprenticeship requirements, and strategies for monetizing the credits (including, among others, the direct pay election, transfer election, and common tax equity structures).
1 CLE Credit – Approval ID:
CO ID - 841272
This course has been accredited for CLE credit in Colorado. CLE credit hours shown are for Colorado only. A CLE course number for Colorado will be provided to attendees on their certificates of attendance once a course has been completed. New Mexico attorneys who complete a course must notify us (cle@rmmlf.org) because we are required to report credits for you. If this course has been approved for RPL/CPL credit with the American Association of Professional Landmen (AAPL), the credits will be listed below in a separate section for AAPL. If applicable, Component Codes for AAPL recertification will also be provided. Please contact RMMLF if you need independent verification by the provider of your attendance or participation for CLE purposes. Except as provided above, RMMLF generally does not apply for accreditation from any other MCLE/CPD organizations for its online legal education program. Upon completion of a program a certificate of attendance will be issued to all attendees. Except as provided above, attendees must verify with their respective state bars and CPD organizations and their specific rules as to whether or not the certificate of attendance will be recognized by that body for MCLE/CPD purposes, and the number of CLE/CPD credits that may be available. The live presentation of the on-demand program has been accredited in most mandatory states as part of a larger course, but such accreditation does not assure recognition of the on-demand program.
CHRIS GIROUARD is a partner at Bryan Cave Leighton Paisner LLP, in Chicago, IL. His transactional practice focuses on representing public and private companies in taxable and tax-free mergers, acquisitions, reorganizations, and restructurings. He works closely with clients at all stages of a transaction, including structuring, tax due diligence, drafting and negotiating transaction documents, and post-closing integration and indemnification matters. Mr. Girouard’s practical, economic-driven approach to transactions puts his clients in the position to maximize the value of their acquisitions and dispositions from a tax perspective. Additionally, Mr. Girouard advises clients on matters related to renewable energy and tax credits, including transactions involving production tax credits, investment tax credits and other renewable energy incentives. In connection with his renewable energy practice, Mr. Girouard also advises clients on the state and local tax burdens applicable to renewable energy projects. Further, Mr. Girouard assists nonprofit organizations with formation under state corporate law and qualification for tax-exempt status under Section 501(c) of the Internal Revenue Code.
TIM GLASGOW is a partner at Bryan Cave Leighton Paisner LLP, in Denver, Colorado. His practice focuses on the federal income tax aspects of domestic and cross-border mergers and acquisitions, the formation and taxation of joint ventures and partnerships, debt and equity financings, restructurings of corporations and partnerships, and the acquisition, development and financing of oil and gas interests. His experience includes all types of transactions, including private and public, taxable and tax-free, and he represents both financial sponsors and strategic investors.
If available, this course will include materials (PowerPoints presentations and scholarly papers) authored by the speaker or speakers. The materials will be downloadable while viewing the presentation video.
