Tax Credit Transfer Agreements: Common Negotiation Points | Practical Law

Tax Credit Transfer Agreements: Common Negotiation Points | Practical Law

A Practice Note discussing some of the key provisions in tax credit transfer agreements, including conditions precedent, representations and warranties, and covenants. This Note also discusses key points of negotiation for buyers to mitigate the risk of tax credit disallowance or recapture and for sellers to limit their indemnification obligations.

Tax Credit Transfer Agreements: Common Negotiation Points

Practical Law Practice Note w-041-8746 (Approx. 11 pages)

Tax Credit Transfer Agreements: Common Negotiation Points

by Andy Moon, Co-Founder and Chief Executive Officer, and Billy Lee, Co-Founder and President of Reunion, with Practical Law Finance
MaintainedUSA (National/Federal)
A Practice Note discussing some of the key provisions in tax credit transfer agreements, including conditions precedent, representations and warranties, and covenants. This Note also discusses key points of negotiation for buyers to mitigate the risk of tax credit disallowance or recapture and for sellers to limit their indemnification obligations.