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May A Proposed Expansion Of Master Limited Partnerships Mlps Tax Benefits For Renewable Energy Lead To Americas Energy Independence
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Book Synopsis May a Proposed Expansion of Master Limited Partnerships' (MLPs) Tax Benefits for 'Renewable' Energy Lead to America's Energy Independence? by : William Byrnes
Download or read book May a Proposed Expansion of Master Limited Partnerships' (MLPs) Tax Benefits for 'Renewable' Energy Lead to America's Energy Independence? written by William Byrnes and published by . This book was released on 2016 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: As of June 2013, Master Limited Partnerships ("MLPs") have reached a market capital of $400 billion, with over 100 MLPs traded on major exchanges. Generally established as LLCs with advantageous partnership flow through tax treatment, MLPs present attractive return vehicles to attract long term capital to the energy extraction, energy transportation ("midstream"), and most recent, energy distribution ("downstream"), markets. However, MLPs may result in unfavorable tax treatment for investors as well.This Highlight will present the tax issues for MLP investors pre- and post- the 1985 Code, imposed MLP investment restrictions, and gradual relaxation thereof. The Highlight will conclude with an analysis of the April 2013 legislative bi-partisan proposal, the Master Limited Partnership Parity Act, to extend MLP tax treatment to renewable ("green") energy, and why this proposal is contentious.
Book Synopsis Energy-Related Master Limited Partnerships Present Investment Opportunities with Some Tax Complexity by : Richard B. Toolson
Download or read book Energy-Related Master Limited Partnerships Present Investment Opportunities with Some Tax Complexity written by Richard B. Toolson and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Publicly-traded energy master limited partnerships (MLPs) are a specialized investment class that possess favorable investment characteristics. They currently provide high yields coupled with the potential for growing these yields in the future. MLPs are less volatile than stocks and are therefore arguably less risky. They also possess favorable tax advantages. They are not taxed at the entity level and a significant portion of the income generated by the MLP may be tax-deferred. MLPs are normally best suited for a taxable account since tax-exempt entities such a IRAs are taxed on MLP income above a modest amount.Because, however, MLPs are subject to the laws governing partnership taxation, the tax issues surrounding MLPs are considerably more involved than the tax issues surrounding stocks. This article provides an overview of this unique asset class, including their tax history. Also, the tax issues surrounding MLPs such as determining adjusted basis, compliance with the passive activity rules, determining how much of sales proceeds to allocate between Section 741 and 751, and reporting tax shelter registration numbers are addressed. Fortunately, the MLP itself will aid the investor by computing the adjusted basis as well as the Section 741 gain or loss and Section 751 gain for the investor.
Book Synopsis Beyond Tax Credits - Smarter Tax Policy for a Cleaner, More Democratic Energy Future by : Felix Mormann
Download or read book Beyond Tax Credits - Smarter Tax Policy for a Cleaner, More Democratic Energy Future written by Felix Mormann and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, secure America's energy independence, and create millions of green jobs. In the absence of a price on carbon emissions, however, these long-term benefits will not be realized without near-term policy support for renewables. This Article assesses the efficiency of federal tax incentives for renewables and proposes policy reform to more cost-effectively promote renewable energy through capital markets and crowdfunding. Federal support for renewable energy projects today comes primarily in the form of tax incentives such as accelerated depreciation and, critically, tax credits. Empirical evidence reveals that only a fraction of the subsidy value of tax credits may actually go to fund new renewable power projects. Why are tax credits for renewables so inefficient? And where do the remaining tax dollars go? Qualitative analysis suggests that the answer to both questions hinges on the mismatch between the profitability requirements of tax credits and the revenue profile of renewable energy projects. The value of tax credits lies in their capacity to reduce tax liability and lower tax bills. Most renewable power projects, however, require ten years or more to recover their up-front capital expenditures before they begin to generate taxable profits and, hence, tax liability to reduce. Bringing in investors with tax liability from other sources to monetize a project's tax credits provides only partial relief. Such tax equity investment drives up a project's financing charges and transaction costs, limits investment liquidity, and restricts growth in the renewable energy marketplace. Federal policymakers should give renewable energy access to master limited partnerships (MLPs) and real estate investment trusts (REITs) - two tax-privileged investment structures with a proven track record of promoting oil, gas, and other conventional energy. Merging the tax benefits of a partnership with the fundraising advantages of a corporation, MLPs and REITs could significantly reduce the cost of capital for renewable energy projects, broaden their investor appeal, and move renewables closer to subsidy independence. Most importantly, MLPs and REITs have the potential to deliver these and more benefits to renewable energy at considerably lower cost to taxpayers than the current regime of tax credits.
Author :National Academies of Sciences, Engineering, and Medicine Publisher :National Academies Press ISBN 13 :0309371422 Total Pages :341 pages Book Rating :4.3/5 (93 download)
Book Synopsis The Power of Change by : National Academies of Sciences, Engineering, and Medicine
Download or read book The Power of Change written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2016-09-30 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electricity, supplied reliably and affordably, is foundational to the U.S. economy and is utterly indispensable to modern society. However, emissions resulting from many forms of electricity generation create environmental risks that could have significant negative economic, security, and human health consequences. Large-scale installation of cleaner power generation has been generally hampered because greener technologies are more expensive than the technologies that currently produce most of our power. Rather than trade affordability and reliability for low emissions, is there a way to balance all three? The Power of Change: Innovation for Development and Deployment of Increasingly Clean Energy Technologies considers how to speed up innovations that would dramatically improve the performance and lower the cost of currently available technologies while also developing new advanced cleaner energy technologies. According to this report, there is an opportunity for the United States to continue to lead in the pursuit of increasingly clean, more efficient electricity through innovation in advanced technologies. The Power of Change: Innovation for Development and Deployment of Increasingly Clean Energy Technologies makes the case that America's advantagesâ€"world-class universities and national laboratories, a vibrant private sector, and innovative states, cities, and regions that are free to experiment with a variety of public policy approachesâ€"position the United States to create and lead a new clean energy revolution. This study focuses on five paths to accelerate the market adoption of increasing clean energy and efficiency technologies: (1) expanding the portfolio of cleaner energy technology options; (2) leveraging the advantages of energy efficiency; (3) facilitating the development of increasing clean technologies, including renewables, nuclear, and cleaner fossil; (4) improving the existing technologies, systems, and infrastructure; and (5) leveling the playing field for cleaner energy technologies. The Power of Change: Innovation for Development and Deployment of Increasingly Clean Energy Technologies is a call for leadership to transform the United States energy sector in order to both mitigate the risks of greenhouse gas and other pollutants and to spur future economic growth. This study's focus on science, technology, and economic policy makes it a valuable resource to guide support that produces innovation to meet energy challenges now and for the future.
Book Synopsis Congressional Record by : United States. Congress
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 2013 with total page 1530 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2014 Tax Facts on Insurance & Employee Benefits by : Robert Bloink
Download or read book 2014 Tax Facts on Insurance & Employee Benefits written by Robert Bloink and published by . This book was released on 2013-09-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative and easy-to-use, 2014 Tax Facts on Insurance & Employee Benefits shows you how the tax law and regulations are relevant to your insurance, employee benefits, and financial planning practices. Often complex tax law and regulations are explained in clear, understandable language. Pertinent planning points are provided throughout.
Book Synopsis Foreign Tax and Trade Briefs by : Walter H. Diamond
Download or read book Foreign Tax and Trade Briefs written by Walter H. Diamond and published by . This book was released on 1951 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing Aid written by and published by World Bank Publications. This book was released on 1998 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.
Book Synopsis Alternative Investments: A Primer for Investment Professionals by : Donald R. Chambers
Download or read book Alternative Investments: A Primer for Investment Professionals written by Donald R. Chambers and published by CFA Institute Research Foundation. This book was released on 2018 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alternative Investments: A Primer for Investment Professionals provides an overview of alternative investments for institutional asset allocators and other overseers of portfolios containing both traditional and alternative assets. It is designed for those with substantial experience regarding traditional investments in stocks and bonds but limited familiarity regarding alternative assets, alternative strategies, and alternative portfolio management. The primer categorizes alternative assets into four groups: hedge funds, real assets, private equity, and structured products/derivatives. Real assets include vacant land, farmland, timber, infrastructure, intellectual property, commodities, and private real estate. For each group, the primer provides essential information about the characteristics, challenges, and purposes of these institutional-quality alternative assets in the context of a well-diversified institutional portfolio. Other topics addressed by this primer include tail risk, due diligence of the investment process and operations, measurement and management of risks and returns, setting return expectations, and portfolio construction. The primer concludes with a chapter on the case for investing in alternatives.
Book Synopsis Real Prospects for Energy Efficiency in the United States by : National Research Council
Download or read book Real Prospects for Energy Efficiency in the United States written by National Research Council and published by National Academies Press. This book was released on 2010-06-10 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: America's economy and lifestyles have been shaped by the low prices and availability of energy. In the last decade, however, the prices of oil, natural gas, and coal have increased dramatically, leaving consumers and the industrial and service sectors looking for ways to reduce energy use. To achieve greater energy efficiency, we need technology, more informed consumers and producers, and investments in more energy-efficient industrial processes, businesses, residences, and transportation. As part of the America's Energy Future project, Real Prospects for Energy Efficiency in the United States examines the potential for reducing energy demand through improving efficiency by using existing technologies, technologies developed but not yet utilized widely, and prospective technologies. The book evaluates technologies based on their estimated times to initial commercial deployment, and provides an analysis of costs, barriers, and research needs. This quantitative characterization of technologies will guide policy makers toward planning the future of energy use in America. This book will also have much to offer to industry leaders, investors, environmentalists, and others looking for a practical diagnosis of energy efficiency possibilities.
Book Synopsis The Projects and Construction Review by : Júlio César Bueno
Download or read book The Projects and Construction Review written by Júlio César Bueno and published by . This book was released on 2021 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :The Law The Law Library Publisher :Createspace Independent Publishing Platform ISBN 13 :9781727873863 Total Pages :60 pages Book Rating :4.8/5 (738 download)
Book Synopsis Rate Regulation of Certain Natural Gas Storage Facilities (Us Federal Energy Regulatory Commission Regulation) (Ferc) (2018 Edition) by : The Law The Law Library
Download or read book Rate Regulation of Certain Natural Gas Storage Facilities (Us Federal Energy Regulatory Commission Regulation) (Ferc) (2018 Edition) written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-10-14 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rate Regulation of Certain Natural Gas Storage Facilities (US Federal Energy Regulatory Commission Regulation) (FERC) (2018 Edition) The Law Library presents the complete text of the Rate Regulation of Certain Natural Gas Storage Facilities (US Federal Energy Regulatory Commission Regulation) (FERC) (2018 Edition). Updated as of May 29, 2018 The Federal Energy Regulatory Commission (Commission) is amending its regulations to establish criteria for obtaining market-based rates for storage services offered under part 284. First, the Commission is modifying its market-power analysis to better reflect the competitive alternatives to storage. Second, pursuant to the Energy Policy Act of 2005, the Commission is promulgating rules to implement new section 4(f) of the Natural Gas Act, to permit underground natural gas storage service providers that are unable to show that they lack market power to negotiate market-based rates in circumstances where market-based rates are in the public interest and necessary to encourage the construction of the storage capacity in the area needing storage services, and where customers are adequately protected. These revisions are intended to facilitate the development of new natural gas storage capacity while protecting customers. This book contains: - The complete text of the Rate Regulation of Certain Natural Gas Storage Facilities (US Federal Energy Regulatory Commission Regulation) (FERC) (2018 Edition) - A table of contents with the page number of each section
Book Synopsis Lubaroff & Altman on Delaware Limited Partnerships by : Martin I. Lubaroff
Download or read book Lubaroff & Altman on Delaware Limited Partnerships written by Martin I. Lubaroff and published by Wolters Kluwer. This book was released on 1995-01-01 with total page 2782 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first complete guide containing everything needed to form, operate and dissolve a Delaware limited partnership, including forms prepared by the authors, explanations of every statutory section, and analysis of fiduciary duties, protections, reorganization, foreign limited partnerships, derivative actions, and indemnification rights. By Martin I. Lubaroff and Paul M. Altman. The text of every section of the Delaware Revised Uniform Limited Partnership Act, as revised from 1983 through 2011, is set out in full, showing additions and deletions in each version of the act. The explanations of every statutory section cover all practical aspects of forming, operating, and dissolving a limited partnership. Thorough explanations of statutory provisions are integrated with detailed analysis of case law from Delaware. Plus, timely coverage is given to critical legal issues: Fiduciary duties of the partners Protections related to the liability of limited partners Defining the financial aspects of the limited partnership General and limited partners Reorganization of a limited partnership with or into other types of business entities Foreign limited partnerships Derivative actions Indemnification rights that can be granted to partners under a partnership agreement Delaware limited liability companies
Book Synopsis Sustainable Aviation Fuel Policy in the United States by : Fred Ghatala
Download or read book Sustainable Aviation Fuel Policy in the United States written by Fred Ghatala and published by . This book was released on 2020-04-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Investment Company Act of 1940, as Amended by : United States
Download or read book Investment Company Act of 1940, as Amended written by United States and published by . This book was released on 1977 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Principles of Project Finance by : Mr Rod Morrison
Download or read book The Principles of Project Finance written by Mr Rod Morrison and published by Gower Publishing, Ltd.. This book was released on 2012-08-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Principles of Project Finance reviews the technique of project finance. It explores, step-by-step, the key ingredients of the concept. The book is aimed at a business savvy audience, but one which is not necessarily up to speed on the concept, and has a global reach by covering both OECD countries and the emerging markets. Project finance is positioned at a key point between the global capital markets and the energy and infrastructure industries. To explain and illustrate the ideas behind project finance, the book is made of chapters written by a range of leading players in the market from around the world and is split into four sections: •
Book Synopsis Special Economic Zones by : Thomas Farole
Download or read book Special Economic Zones written by Thomas Farole and published by World Bank Publications. This book was released on 2011-08-01 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: For countries as diverse as China and Mauritius, Special Economic Zones (SEZs) have been a powerful tool to attract foreign investment, promote export-oriented growth, and generate employment; for many others, the results have been less than encouraging. While the benefits and limitations of zones will no doubt continue to be debated, what is clear is that policymakers are increasingly attracted to them as an instrument of trade, investment, industrial, and spatial policy. Since the mid 1980s, the number of newly-established zones has grown rapidly in almost all regions, with dramatic growth in developing countries. In parallel with this growth and in the evolving context of global trade and investment, zones are also undergoing significant change in both their form and function, with traditional export processing zones (EPZs) increasingly giving way to larger and more flexible SEZ models. This new context will bring significant opportunities for developing countries to take advantage of SEZs, but will also raise new challenges to their successful design and implementation. This volume aims to contribute to a better understanding of the role and practice of SEZs in developing countries, in order to better equip policymakers in making effective decisions in planning and implementing SEZ programs. It covers some of the emerging issues and challenges in SEZs including upgrading, regional integration, WTO compliance, innovation, the environment, and gender issues with practical case examples from SEZ programs in developing countries.
