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Jeffrey Davis

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Articles

Federal Court Rejects Discounted Cash Flow Approach To Valuing Wind Project

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By Gregory Arutiunov, Jeffrey Davis
| JD Supra
On July 8, 2026, the United States Court of Federal Claims (the “Court”) issued a Trial Order in Alta Wind I Owner Lessor C v. United States1 (“Alta Wind”), adopting a cost approach to determining a wind project’s fair market value for purposes of calculating cash grants under Section 1603 of the American Recovery and Reinvestment Tax Act of 2009 (“ARRA”).
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Federal court strikes down IRS limits on five percent safe harbor

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By Jeffrey Davis, Gregory Arutiunov
| JD Supra
On June 6, 2026, a federal court vacated IRS Notice 2025-42 (the “2025 BOC Notice”), which purported to eliminate the “five percent safe harbor” (first established in IRS Notice 2013-29) for wind and certain solar projects seeking to establish beginning of construction (“BOC”) for tax purposes on or before July 4, 2026.
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Imre taps Ogilvy’s Nadine Lafond as CEO

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By Jeffrey Davis, Jeff Davis
| Capitol Communicator
Imre has appointed Nadine Lafond as chief executive officer. According to a release, “her arrival comes at a pivotal moment as AI fundamentally reshapes how consumers access and interpret health information. A key priority under Lafond’s leadership will be expanding the Imre Conversation Converter, the agency’s AI visibility and optimization engine that helps clients ensure their content remains clear, discoverable, and actionable across AI-driven formats.
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