Tax Attorney Paul Burkett Presents at LMOP Conference and Project Expo

9th Annual LMOP Conference and Project Expo -- Marriott Waterfront Hotel, Baltimore, Maryland
January 18, 2006

On January 18, 2006, Tax Attorney Paul Burkett made a presentation at the 9th Annual LMOP Conference and Project Expo at the Marriott Waterfront Hotel, Baltimore, Maryland. Paul's presentation was on the topic "Tax Credit Monetization Strategies for Landfill Gas Electrical Generation Facility Developers."

LFG electrical generation facility developers sometimes have limited access to capital. They often also have relatively little (and sometimes no) need or appetite for income tax credits. Tax credit monetization creates a "win-win" opportunity in these circumstances for both developers and tax credit investors.

Paul's presentation analyzed the federal Production Tax Credit under Section 45 of the Internal Revenue Code, and different monetization strategies and structures that can be used to create value. Key issues for developers that Paul will address will include: (1) pricing; (2) maintaining operational control; and (3) unwinding at the end of the tax-credit period.

The Conference is sponsored by the U.S. EPA's Landfill Methane Outreach Program (LMOP). LMOP is a voluntary assistance and partnership program that promotes the use of landfill gas as a renewable, green energy source.

For more information, please contact Paul Burkett.

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