REITS: A Viable Alternative for Renewable Energy Project Financing? | Practical Law

REITS: A Viable Alternative for Renewable Energy Project Financing? | Practical Law

This Note discusses the extent to which real estate investment trusts (REITs) can be used to invest in or finance renewable energy projects under current IRS regulations. This Note also analyzes whether the components of a solar or wind energy project are real estate assets for the income and asset tests set out in Sections 856 through 860 of the Internal Revenue Code.

REITS: A Viable Alternative for Renewable Energy Project Financing?

Practical Law Article 2-501-8230 (Approx. 20 pages)

REITS: A Viable Alternative for Renewable Energy Project Financing?

by Practical Law Finance with Micah W. Bloomfield, Mitchell Snow and Neal D. Richards, Stroock & Stroock & Lavan LLP
Law stated as of 13 Nov 2017 • USA (National/Federal)
This Note discusses the extent to which real estate investment trusts (REITs) can be used to invest in or finance renewable energy projects under current IRS regulations. This Note also analyzes whether the components of a solar or wind energy project are real estate assets for the income and asset tests set out in Sections 856 through 860 of the Internal Revenue Code.