Trying to understand the "Effective Control" rules for FEOC compliance? In this video, partner Zach Crowley and Coryle Stone Roberts from Reunion talk through key agreements to focus on, common pitfalls, and how to ensure compliance in 2026.

Planning to finance projects this year but not sure how to handle the Foreign Entities of Concern (FEOC) rules? This video breaks down the three workstreams you’ll need to consider for projects in 2026:Material Assistance, Effective Control, and Taxpayer Analysis. Shoutout to the Euclid Power and Empact Technologies teams building out the future of FEOC reporting.

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.

Want to maximize renewable tax credit value without traditional tax equity? This video breaks down how renewables developers can increase credit value with an outside investor through a preferred equity deal.

On August 15, Treasury and the IRS eliminated the 5% Safe Harbor for most solar and wind projects. Only the Physical Work Test remains (with a limited exception for small solar). These changes create a two-week window before the new rules take effect on September 2, 2025. In this video, we break down how Notice 2025-42 will affect solar and wind projects starting on September 2, 2025, which projects continue to qualify for the 5% Safe Harbor Continuity rules, and approaches to satisfy the Physical Work Test.

In this video, we break down what counts as “material assistance” and how it impacts your supply chain, what the recent Executive Order means for projects beginning construction in 2025, who qualifies as a Specified Foreign Entity or Foreign-Influenced Entity, and the key steps every developer, investor and supplier should start taking today to maintain eligibility.