Resources
Legal memorandum explaining how FEOC restrictions under the OBBB affect Fortified Solar projects and the conditions under which customers can maintain Section 48E tax credit eligibility.
Legal opinion from Nelson Mullins supporting our Safe Harbor compliance.
Under IRC § 469, solar facility owners must perform more than 100 hours of qualifying participation in their solar facility project and meet specific comparative-participation requirements.
The income tax considerations for a charitable contribution of a solar project.
How satisfying the “Physical Work Test” through binding written agreements under the UCC prior to 2025 can allow customers to claim the Section 48 Legacy Credit.
The tax and timing considerations for when a clean energy project is deemed to begin construction under Internal Revenue Code.
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Exit strategies for solar facility investors after the five-year recapture period, including their ease of execution, tax implications, and risks.
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Key risks associated with ITC recapture for solar project investors and our comprehensive strategies to effectively mitigate them.
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How our investment strategy leverages federal tax incentives, ownership structures, and financing options to maximize returns and minimize risks for investors.
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The activities, documentation requirements, and procedures for material participation in solar business activities by a single-member LLC.
LEGAL MEMO | CHERRY BEKAERT
An analysis of federal tax credits and the passive activity rules under IRC Section 469 as they relate to solar energy projects.
LEGAL OPINION | NELSON MULLINS
Changes made to tax credit availability by the One Big Beautiful Bill Act assessed by Nelson Mullins.
LEGAL MEMORANDUM | NELSON MULLINS
Our solar products are “qualified property” and their cost should be included when determining the Section 48E clean electricity investment tax credit.
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A step-by-step process overview of a Solar Facility Ownership purchase and who is responsible at each step.
LEGAL MEMO | NELSON MULLINS
Application of at-risk rules and tax credit limitations for Fortified Solar projects. Prepared by Nelson Mullins.
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Information from Fortified Solar, LLC, parent and sister companies, and/or the sender, is for general informational purposes only and is not tax, legal, accounting, or financial advice. Tax benefits depend on statutory requirements and individual circumstances and are not guaranteed; consult your own advisors.