Foss & Company's Tax Credits Today

Strong legal structuring is what turns a tax credit opportunity into a bankable investment. Kevin Haley is joined by Sarah Lieber, General Counsel at Foss & Company, to discuss where legal risk shows up in tax equity and how structuring, diligence, and ongoing compliance help manage it.

They cover how OBBBA and FEOC rules have changed the diligence picture, how recapture works and what triggers it, how Section 6418 transferability shifts risk to credit purchasers, and the questions investors and sponsors should ask before a deal closes.

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In this episode of Tax Credits Today, host Kevin Haley (SVP of Investments) sits down with Bryen Alperin (Partner and Managing Director at Foss & Company), Jordan Tamchin (EVP and Tax Insurance Practice Leader at CAC Specialty), and Yoni Tammam (VP of the Tax Insurance Practice at CAC Specialty) to unpack how tax insurance is shaping deal structures after the One Big Beautiful Bill (OBBB).

The conversation covers the OBBB's changes to clean energy tax credits, the July 4, 2026, beginning of construction (BOC) deadline for solar and wind projects, and the new foreign entity of concern (FEOC) restrictions. The group discusses how tax insurance has become a key tool for addressing BOC timing risk, FEOC compliance, and credit recapture exposure as developers and investors race to meet the deadline.

Key Takeaways:

• What changed under OBBB for solar, wind, and other clean energy tax credits
• How developers and investors approached the July 4, 2026 BOC deadline
• How FEOC restrictions affect developers, investors, and credit buyers
• Why tax insurance has become a standard part of deal structuring
• How the industry is adapting deal structures to fit the post-OBBB tax credit landscape

Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
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Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
Follow us on LinkedIn: https://www.linkedin.com/company/foss-and-company/

In this episode of Tax Credits Today, host Kevin Haley, SVP of Investments, is joined by Jeff Wand, VP of Renewable Energy & Sustainable Technologies Portfolio Management, to explore the critical role of Project Portfolio Management (PPM) in renewable energy and sustainable infrastructure.

They unpack how strategic PPM enables investors and developers to navigate complexity, reduce risk and drive consistent project performance.

Key Takeaways:

• What PPM really means in the clean energy sector
• Why institutional investors should insist on integrated PPM
• How developers benefit from systematized governance and scalability
• What the future holds for PPM amid policy shifts and tech transitions

Tune in to understand why PPM is mission-critical - not optional.

Visit www.fossandco.com to learn more.

Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
Follow us on LinkedIn: https://www.linkedin.com/company/foss-and-company/

In this episode of Foss & Company's Tax Credits Today, Jennifer Pruett, VP of Investments, sits down with Bryen Alperin, Director at Foss & Company, and Andrew Silverman, Senior Analyst of Tax and M&A at Bloomberg Intelligence, to discuss the potential implications of the 2024 election on tax policy.

The conversation covers key topics such as the future of the Inflation Reduction Act (IRA), the Tax Cuts and Jobs Act (TCJA), the impact of tariffs on the tax credit industry, and strategies for navigating potential changes in legislation. The discussion also delves into the risks of retroactive tax policy changes, the role of tax insurance, and the dynamics of Congressional leadership in shaping tax policy.

Whether you’re a tax professional or an investor, this episode provides valuable insights to help you stay ahead in an evolving legislative landscape. Don’t miss this timely discussion on the intersection of politics and tax planning!

Learn more about Foss & Company: https://www.fossandco.com
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In this episode of Foss & Company’s Tax Credits Today  podcast, Michael Yager, VP of Investments, and Dawn Lima, VP of Renewable Energy and Sustainable Technologies, explore the pivotal intersection of tax equity and bioenergy. Dive into the world of biogas, bioenergy and renewable natural gas (RNG), discovering their environmental benefits and the recent impact of the Inflation Reduction Act (IRA) on the industry. Learn how tax equity investors can drive accelerated growth in bioenergy projects, offering stable returns and diversified portfolios by redirecting their tax liabilities to fuel sustainable energy initiatives and shape a collaborative, cleaner and greener future.

Learn more about Foss & Company: https://www.fossandco.com
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This episode of Foss & Company's Tax Credits Today  podcast explores the world of Historic Tax Credits (HTCs). From the federal to state levels, we uncover the financial incentives that make rehabilitating historic buildings a win-win for property owners, developers and tax equity investors alike. Discover how HTCs not only revive architectural gems but also breathe new life into local economies, enrich communities socially, and provide unique investment opportunities. This episode offers valuable insights and advice for navigating the fascinating landscape of Historic Tax Credits.

Learn more about Foss & Company: https://www.fossandco.com
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In this episode of Tax  Credits Today,  we dive into the dynamic synergy between tax equity investment, Renewable Energy Credits (RECs) and corporate sustainability goals. Discover how corporates can strategically leverage tax equity to not only address their tax liabilities but also advance their commitment to sustainability. This episode's hosts unravel the intricacies of pairing tax equity investment with REC purchases, exploring the concept of additionally and the dual impact on corporate tax savings and environmental responsibility. Join us as we navigate the path to a greener and financially sound future, where businesses thrive by powering progress.

Learn more about Foss & Company: https://www.fossandco.com
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Foss & Company is proud to be celebrating its 40th Anniversary this year. As a company, we are reflecting on the milestones we have reached along the way including our decades long partnerships with our institutional investor and developer partners, surpassing $8 billion in tax credit equity deployed, building a team of over 40 talented employees, and much more.   

In this episode, Managing Director, John Bowman; CFO & Managing Director, Jack Mans; and AVP of Renewable Energy Investment Operations, Annie Amrhein, dive into what has led to these achievements, how Foss & Company has solidified its status as a thought leader in the tax credit space, and the company's vision for the future.

Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
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In this episode of Tax Credits Today, Foss & Company’s own Drew Goldman is joined by Norman Jones, shareholder for Winthrop & Weinstine, P.A., who has decades long experience in financing & syndication transactions that support tax credit project development. The two discuss the impact of the Inflation Reduction Action (IRA) on the transferability of tax credits, and what we can expect from the IRS, FASB and others on this matter. This episode helps shed light on a topic that is top of mind for many in the tax equity and renewable energy spaces. 

Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
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In this episode of Tax Credits Today, Foss & Company President and CEO, George Barry, is joined by Dawn Lima, associate vice president of the Foss Renewable Energy & Sustainable Technologies team. They discuss the many successes that Foss had in 2022 along with some of the industry changes that will have major impacts on the tax credit market through 2023. 

Learn more about Foss & Company: https://www.fossandco.com
Contact us: https://www.fossandco.com/contact-us/
Follow us on LinkedIn: https://www.linkedin.com/company/foss-and-company/