Electric Coop vs. Power Supplier: Feuding PPA Parties Illustrate “Real Life” Disputes Involving Common PPA Provisions

A 2008 case and its follow-up in 2011 addressed several issues arising from common provisions in power purchase agreements.  These issues involve spinning reserve requirements, dispatch rights, and the applicable heat rate formula.  The underlying dispute emphasizes the need to …

IRS Applies Related-Party Restrictions to Coop’s Patronage-Dividend Deductions

In a July 2012 Chief Counsel Advisory (CCA), the Service considered whether cooperatives and their patrons are subject to the related-party rules under Section 267.

Read the latest AHC Cooperative Tax Brief.

Read other AHC Cooperative Tax Briefs.…

AHC Attorney to Present on Energy Savings Performance Contracts

AHC attorney David Cook will speak at Facilities America 2012 on September 10 through 13, 2012, in Washington, D.C.   He will address “Energy Savings Performance Contracting From the Owner’s Perspective.”

ESPCs are contracts through which contractors install energy-efficient equipment, implement …