Allen & Overy’s Scott Cockerham on the uptick of IRA-enabled tax credit transfers with Infrastructure Investor
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04 March 2024
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Scott Cockerham, partner in Allen & Overy’s global Projects, Energy, Natural Resources and Infrastructure (PENRI) practice, shared his thoughts on the uptick in IRA-enabled tax credit transfers, which took place in late 2023, with Infrastructure Investor.
Two months in 2024, many transactions for newer assets have had some transferability component, acting as a companion to tax equity or as an alternative option to it.