These tax credits can be either used to reduce the building owner's federal tax liability on a dollar-for-dollar basis or transferred to a corporate investor
in exchange for additional equity capital that can be utilized for long-term financing of the project.
For a direct corporate investor
receiving only a one-half ACT refund, the unrefunded half of the ACT will be treated as an income tax imposed on the recipient.
Because dividends are entitled to a substantial exclusion from federal income taxes, these investments have a relatively high net after-tax return to the corporate investor
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Faced with these options, most developers elect to syndicate or transfer the tax credits to a corporate investor
because under current federal tax law, such as the Passive Activity Rules and the Alternative Minimum Tax Regulations, corporations constitute the most efficient tax credit consumers.
The session will be webcast and it can be accessed live from SanDisk's Corporate Investor
Relations website by using the link: www.
Typically, to transfer the tax credits, the corporate investor
is admitted into a limited partnership (or similar legal ownership structure) prior to issuance of the certificate of occupancy and the official "in service" date.
Friedland Investment Events LLC, is an affiliate of Friedland Corporate Investor
Services LLC and Friedland Global Capital Markets LLC (www.
As a dollar-for-dollar reduction of income tax owed, tax credits can be either used to offset the developer's tax liability or sold to a corporate investor
in exchange for equity capital that can be utilized for long-term financing of the project.
Friedland Investment Events LLC is an affiliate of Friedland Corporate Investor
Services LLC and Friedland Capital Inc.
Friedland Corporate Investor
Services LLC provides financial marketing and investor relations programs to publicly-traded companies, investment programs and funds, and financial services companies.
OTCBB:SMGY), inventor and manufacturer of the innovative Battery Brain(TM) automotive aftermarket device, today announced the appointment of Friedland Corporate Investor
Services, a merchant banking and corporate finance advisory firm, as the company's investor relations counsel.