Individual Sessions are each $149; Entire program - $895

Your purchase gives you one (1) single-user access to the recorded program and permission to print the associated materials. There is no limit to the number of times you can access the material, however, access is granted for your exclusive use and may not be shared.

  Debt Issuances – James I. Warren, Partner, Winston & Strawn

• Letters of credit, loan commitment fees and debt issuance costs

• • Interest rate swaps
• • Refinancings
• • Section 163 limitations

• Effect on Section 199 deduction calculations

• • Effect on interest capitalization
  

  Hybrid Security Issuances – David Garlock, Principal, Ernst & Young

• General structures in use

• • Are they debt?
• • What do the opinions look like?

  Securitization – Rebecca Lee, Director, PricewaterhouseCoopers

• What are they?

• What are they used for?

• Letter rulings and safe harbor revenue procedures

  Governmental Payments – David Yankee, Partner, Deloitte Tax

• Loans vs. contributions

• Contributions vs. taxable subsidies

• • Effect on depreciable basis
• • Effect on available credits

  Contributions from Customers and Utilities – Alexander Zakupowsky, Jr. Partner, Winston & Strawn

• Taxable contributions

• Non-taxable contributions

• • Indemnification provisions, gross-ups and letter rulings

  Other Financing Techniques - Andrew Ratts and John Lorentzen, Partners, Winston & Strawn

• Prepayments

• • Variable prepaid forward contracts
• • MLPs and REITs

  Uses of Capital in Transmission and Distribution – Michael Reno, Partner, Deloitte Tax

• Construction costs

• Units of property

• • Percentage repair allowance
• • Placed-in-service dates
• • Recovery periods

  Uses of Capital in Fossil Generation - Jan Skelton, Partner, Deloitte Tax

• Construction costs

• Units of property

• Placed-in-service dates

• • Recovery periods
• • Pollution control facilities
• • Treatment of material hedges

  Uses of Capital in Nuclear Generation – Jerry Towne, PricewaterhouseCoopers

• Licensing and re-licensing costs

• Construction and outage costs

• Units of property

• Interest capitalization

• Placed-in-service dates

• • Recovery periods
• • Tax credits

  Uses of Capital in Clean Coal – John Gimigliano, Principal, KPMG

• Tax credits

• Recovery periods

  Uses of Capital in Solar Power – Elias Hinckley, Senior Manager, Deloitte Tax

• Construction costs

• Units of property

• Placed-in-service dates

• Recovery periods

• Tax credits

• • Ownership structures
• • Renewable energy credits

  Entire Recorded Program