TECHNICAL MEMORANDUM | CHERRY BEKAERT

QUALIFYING MATERIAL PARTICIPATION ACTIVITIES UNDER IRC § 469

This guide from accounting firm Cherry Bekaert explains how to move from being a “silent partner” to an active participant in a solar project, including the qualifying activities built in to the Fortified Solar project process. Explore the opportunities we provide to take a hands-on role in your solar project, and Review court cases in which similar material participation structures have been recognized as legitimate under IRS scrutiny.

WHAT'S INSIDE

LEARN HOW OUR STRATEGY INCLUDES:

passive income offset

valid management tasks

secure record standards

verified legal success

all resources