News & Articles


Negotiating Prepaid Electricity Purchases

February 24, 2010
In 2003, the United States Treasury Department released new regulations implementing Section 141(c) of the Internal Revenue Code of 1986 that enable consumer-owned utilities to enter into prepaid contracts for electricity financed through the issuance of tax-exempt bonds. Although pre-paid transactions for electricity have generated a lot of buzz, the reality is that there have only been a small handful of deals completed on that basis.....  Read More

Attorneys

Practice Areas