1/14/26

Safe-Harbored in 2025? FEOC Risk Remains

Many developers safe-harbored projects in 2025 to avoid new FEOC restrictions, but that doesn’t mean the risk is gone. In this video, Bethanie Lyons explains how FEOC effective control and taxpayer status rules can still impact eligibility for the ITC and PTC, where these risks commonly surface in project documents, and why proactive legal review is critical before diligence uncovers an issue.

Previous

Financing FEOC Projects

Next

Maximizing Tax Credits without Tax Equity