On-Demand Webinar | Part 1 of 2

Prevailing Wage and Apprenticeship: What Your Compliance Record Must Show

Watch experts from Mickelson & Company, RSM, CLA and Empact Technologies discuss what tax credit buyers expect from a project's PWA record.

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Prevailing wage and apprenticeship (PWA) requirements unlock the increased credit amount for clean energy projects, but buyers won't take compliance at face value. Developers need a documented record that holds up in diligence, from certified payroll and wage determinations to apprenticeship hours and good faith effort documentation.

In this 45-minute session, our panel covers what tax credit buyers expect from a project's PWA record, the consequences of incomplete compliance, and how to strengthen your record before buyers start asking questions.

What you'll learn

  • The PWA failures that go undetected until they become expensive, and why standard compliance checks miss them
  • What a Form 7220 that reconciles perfectly to payroll can still get wrong
  • What the good faith effort exception requires for apprenticeship, and which facts and circumstances create intentional disregard risk
  • How PWA findings shape negotiated terms in credit transfers, and how sellers support obligations that continue after a sale
  • How developers measure compliance at the qualified facility level for the Section 48E investment tax credit and Section 45Y production tax credit

Panelists

  • Faith Larson, Vice President of Renewables and Legal Counsel, Mickelson & Company (Moderator)
  • Alan Cordova, Vice President Strategy & Partnerships, Empact Technologies
  • Brandon Hill, Tax Principal, CLA
  • Dana Jackson, Partner, National Leader, Federal Credits & Incentives, RSM US LLP
  • John Deininger, Senior Manager, RSM US LLP

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Coming next: Part 2 of the series

Foreign Entity of Concern Rules: What Buyers Will Test Before They Close

1:00 PM CT / 2:00 PM ET | 45 minutes

Foreign Entity of Concern (FEOC) rules now shape eligibility, pricing and deal terms, and not every rule turns on when construction began. Join the same panel, moderated by Alan Cordova, to learn which FEOC tests apply to your project and the evidence buyers expect to see.

Register for Part 2

Need support with your PWA compliance record?

Empact helps developers build and maintain PWA documentation that holds up in buyer diligence and IRS review.

Talk to our team