
Tax Credit Tuesday Podcasts
Aug. 25, 2026: Renewable Energy Tax Credit Finance Series: What Structures are Winning in 2026?
On this episode of Tax Credit Tuesday's "Renewable Energy Tax Credit Finance Series," Michael Novogradac, CPA, and Tony Grappone, CPA, discuss key financial modeling considerations for developers and sponsors pursuing RETC transactions, including tax equity structuring trends in 2026. Novogradac and Grappone review four structure types for RETC transactions: partnership flips, "pref-equity" partnerships (also known as "JV structures"), sale leasebacks and inverted lease partnerships. The two give an overview of all four structures and discuss the advantages, challenges and economic tradeoffs associated with each model.

