September 
30
, 
2019
2020 Renewable Energy Seminar

WEEK 1

September 22—24


WEEK 2

September 29—October 1 

Virtual Event

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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What agile event programs are and why they're essential

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Thursday
, 
December 
31
, 
2020
9:30am
–
10:30am 
EST

September 22 – 24 & September 29 – October 1

Wednesday
, 
November 
18
, 
2020
9:30AM
–
10:30AM 
CST
Thursday
, 
December 
31
, 
2020
9:30AM
–
10:30AM 
EST

WEEK 1 | SEPTEMBER 22—24

WEEK 2 | SEPTEMBER 29—OCTOBER 1

2020 Deloitte Renewable Energy Seminar

Renewables for a sustainable future

We have shifted this year’s seminar to a virtual platform. Secure your spot today!

In a world of fast-shifting business priorities and unpredictable change, marketers need a new way to think about event strategies. When unexpected challenges arise, agile event programs are designed not just to survive — but to thrive.

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About
Plenaries
Speakers
Agenda
Registration details
CPE
Contact us

September 22 – 24 & September 29 – October 1

2020 Deloitte Renewable Energy Seminar

Renewables for a sustainable future

We have shifted this year’s seminar to a virtual platform. Secure your spot today!

REGISTER NOW
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Virtual seminar details

We are excited to invite you to join us at this year’s new virtual and interactive Deloitte Renewable Energy Seminar. Featuring six half-days of programming in a virtual environment, the seminar will provide compelling discussions, actionable insights, and a unique opportunity to learn more about innovation in the renewable energy industry.

 

Each day will kick off with a plenary session of industry expert speakers, followed by elective breakout sessions. Our course offerings will provide CPE credits and the most customized program designed to fit your needs.

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Learn and earn

Renewable energy industry speakers and Deloitte specialists will be leading sessions, sharing insights, and answering your questions. Participants may qualify for up to 18 CPE credits with our courses.

 

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Who should attend?

Executives, businesses, board members, investors, developers, industry analysts, utilities, and entrepreneurs interested in learning more about the unique business, tax, and accounting issues affecting companies operating in or investing in the renewable energy sector.

Who should attend?

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·        te perspective on utilizing renewable energy

•

Strategies and tools for building agile event marketing

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How to scale agile event programs without losing brand integrity or valuable data

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Steps you can take right now to introduce agile event marketing into your business

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What agile event programs are and why they're essential

Executives, businesses, board members, investors, developers, industry analysts, utilities, and entrepreneurs interested in learning more about the unique business, tax, and accounting issues affecting companies operating in or investing in the renewable energy sector.

Learn more about CPE credit
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Event details

Learn more

Get a sneak-peek into this year’s customizable and interactive Deloitte Renewable Energy Seminar.

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Plenary sessions

●  Corporate perspective on utilizing renewable energy

●  Customer engagement and renewables

●  Outlook on the renewable revolution

●  Renewable energy: The key to advancing the ESG and climate agenda

●  US offshore wind: Opportunities and challenges

●  Sustainability by 2035 and intersection of water and power

●  Emerging technologies in renewable energy 

·        Corporate perspective on utilizing renewable energy

·        Customer

·        Engie’s global transformation

·        ESG/Climate

·        Offshore Wind

·        Sustainability by 2035 and intersection of water and power

·        Technology angle – interest in emerging technologies

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Corporate perspective on utilizing renewable energy

•

Customer

•

Engie’s global transformation

•

ESG/Climate

•

Offshore Wind

•

Sustainability by 2035 and intersection of water and power

•

Technology angle – interest in emerging technologies

Join Deloitte

A good leader brings teamwork, vision, and a strong sense of quality and integrity to everything they do. The Deloitte National Leadership Conference (DNLC) aims to help today's best and brightest students turn into tomorrow's business leaders.

Mrs Robinson

Speakers

- Richard Adams, Director, Innovation and Entrepreneurship Center, National Renewable Energy Laboratory

- Jill Anderson, SVP, Customer Service, SCE
- Gwenaelle Avice-Huet, Executive Vice President, Renewables and North America, ENGIE
- Michael Brown, CEO, Mayflower Wind Energy LLC

- Dr. Jennifer Gerbi, Associate Director for Technology, Advanced Research Projects Agency – Energy
- Sarah Hughes, Head of Sustainability North America, Schroders
- Marija Kramer, Managing Director, Global Head of ISS ESG Business, Institutional Shareholder Services
- Philip Nevels, Director, Innovation and Partnerships, Exelon
- Ira Pearl, VP, Environmental Sustainability, Cox Enterprises

- David Rousseau, President, Salt River Project
- Ron Schoff, Senior Program Manager, Renewable Generation and Environment, Electric Power Research Institute
- Brian Van Abel, EVP, CFO, Xcel Energy

- Alla Weinstein, Founder, Trident Winds Inc.


More speakers to be announced soon

·        Corporate perspective on utilizing renewable energy

·        Customer

·        Engie’s global transformation

·        ESG/Climate

·        Offshore Wind

·        Sustainability by 2035 and intersection of water and power

·        Technology angle – interest in emerging technologies

•

Corporate perspective on utilizing renewable energy

•

Customer

•

Engie’s global transformation

•

ESG/Climate

•

Offshore Wind

•

Sustainability by 2035 and intersection of water and power

•

Technology angle – interest in emerging technologies

Mrs Robinson

Speakers

David Doe

Richard Adams

Director, Innovation and Entrepreneurship Center 

Full bio
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National Renewable Energy Laboratory 

David Doe

Jill Anderson

SVP, Customer Service

Full bio
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SCE


Gwenaelle Avice-Huet

Executive Vice President, Renewables and North America

Full bio
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ENGIE

Michael Brown

Chief Executive Officer

Full bio
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Mayflower Wind Energy LLC

David Doe

Dr. Jennifer Gerbi

Associate Director for Technology

Advanced Research Projects Agency – Energy

Full bio
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David Doe

Sarah Hughes

Head of Sustainability North America

Full bio
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Schroders

David Doe

Marija Kramer

Managing Director, Global Head of ISS ESG Business

Full bio
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Institutional Shareholder Services

David Doe

Philip Nevels

Director, Innovation and Partnerships

Full bio
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Exelon

David Doe

Ira Pearl

VP, Environmental Sustainability

Full bio
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Cox Enterprises

David Doe

David Rousseau

President

Full bio
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Salt River Project

David Doe

Ron Schoff

Senior Program Manager, Renewable Generation and Environment

Full bio
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Electric Power Research Institute

David Doe

Brian Van Abel

EVP, CFO

Full bio
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Xcel Energy

David Doe

Alla Weinstein

Founder

Full bio
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Trident Winds Inc.

Speakers

Speakers

Richard Adams

Director, Innovation and Entrepreneurship Center

National Renewable Energy Laboratory

Jill Anderson

SVP, Customer Service

SCE

Gwenaelle Avice-Huet

Executive Vice President, Renewables and North America

ENGIE

Michael Brown

Chief Executive Officer

Mayflower Wind Energy LLC

Jonathan Forde

Commercial Manager

Equinor Wind US

Dr. Jennifer Gerbi

Associate Director for Technology

Advanced Research Projects Agency – Energy

Sarah Hughes

Head of Sustainability North America

Schroders

Marija Kramer

Managing Director, Global Head of ISS ESG Business

Institutional Shareholder Services

Nancy Mahon

SVP Global Corporate Citizenship & Sustainability

Estee Lauder Corporation

Philip Nevels

Director, Innovation and Partnerships

Exelon

Ira Pearl

VP, Environmental Sustainability

Cox Enterprises

David Rousseau

President

Salt River Project

Ron Schoff 

Senior Program Manager, Renewable Generation and Environment

Electric Power Research Institute

Brian Van Abel

EVP, CFO

Xcel Energy

 

Alla Weinstein 

Founder

Trident Winds Inc.

Agenda

Download full agenda

Week one | September 22—24, 2020

DAY 1 | TUESDAY, SEPTEMBER 22

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | Corporate perspective on utilizing renewable energy



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Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 1:30PM ET (9:30AM – 10:30AM PT)

Elective session breakout (choice of one)

●  Strategic choices for organizations

●  Investments in renewable markets

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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1:30PM – 2:30PM ET (10:30AM – 11:30AM PT)

Elective session breakout (choice of one)

●  ESG landscape and disclosure trends: what’s next?

●  Accounting for power purchase agreements (PPAs) 

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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Day 2 | Wednesday, September 23

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | Renewable energy: The key to advancing the ESG and climate agenda



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Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

●  Accounting hot topics

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Digital for finance: Digital controllership

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Battery storage hot topics

Read descriptions
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2:00PM – 3:00PM ET (11:00AM – 12:00PM PT)

Elective session breakout

●  Behind the meter


•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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Day 3 | Thursday, September 24

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | Customer engagement and renewables





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Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 1:30PM ET (9:30AM – 10:30AM PT)

Elective session breakout (choice of one)

●  Digital for finance: Digital controllership

●  Battery storage hot topics


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Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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1:30PM – 3:00PM ET (10:30AM – 12:00PM PT)

Elective session breakout (choice of one)

● Structuring and financing considerations for tax equity (80 minutes)

● Cybersecurity for renewables: Keeping up with the rapid pace of innovation (60 minutes) 1:30PM – 2:30PM ET (10:30AM – 11:30AM PT)


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Digital for finance: Digital controllership

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Battery storage hot topics

Read descriptions
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DAY 1 | TUESDAY, SEPTEMBER 22

8:00 AM PDT/11:00 AM EDT

Plenary title



Read description
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9:30 AM PT/12:30 PM EDT

Elective session breakout (choice of one) 

●  Strategic choices for corporations

●  Investments in renewable markets

Read descriptions
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10:30 AM PT/1:30 PM EDT

Elective session breakout (choice of one)

●  ESG landscape and disclosure trends: what’s next?

●  Accounting for power purchase agreements (PPAs)

Read descriptions
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Week two | September 29—October 1, 2020

Day 4 | Tuesday, September 29

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | Outlook on the renewable revolution

&

Sustainability by 2035 and intersection of water and power





•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

●  Hypothetical Liquidation at Book Value (HLBV) concepts

●  Understanding applying the beginning of construction standard for safe harboring solar and offshore wind + placed in service

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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2:00PM – 3:30PM ET (11:00AM – 12:30PM PT)

Elective session breakout (choice of one)

● Property tax Property tax (60 minutes) 2:00PM – 3:00PM ET (11:00AM – 12:00PM PT)
● Partnership flip and lease structures (80 minutes)


•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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8:00 AM PDT/11:00 AM EDT

Plenary title



•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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9:30 AM PDT/12:30 PM EDT

50 minute elective session breakout (choice of one)

●  Tax hot topics  

●  Fundamentals meet function: An energy market update

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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11:00 AM PDT/2:00 PM EDT

Elective session breakout (choice of one)

●  Behind the meter

●  Breakout session 2B

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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DAY 5 | Wednesday, september 30

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | Emerging technologies



•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

●  Tax hot topics (80 minutes)

●  Fundamentals meet function: An energy market update (60 minutes) 12:30PM – 1:30PM ET (9:30AM – 10:30AM PT)

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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10:30 AM PT/1:30 PM EDT

Elective session breakout (choice of one)

●  Cybersecurity for renewables: Keeping up with the rapid pace of innovation

●  Structuring and financing considerations for tax

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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Day 6 | Thursday, October 1  

11:00AM – 12:00PM ET

(8:00AM – 9:00AM PT)

Plenary | US offshore wind: Opportunities and challenges



 

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read description
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12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

●  The future of digital enablement for renewables

●  Enhancing tracking models and processes for financial, tax, and asset management reporting purposes

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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10:30 AM PT/1:30 PM EDT

Elective session breakout (choice of one)

●  Cybersecurity for renewables: Keeping up with the rapid pace of innovation

●  Structuring and financing considerations for tax

•

Digital for finance: Digital controllership

•

Battery storage hot topics

Read descriptions
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DAY 1 | TUESDAY, SEPTEMBER 22

8:00 AM PDT/11:00 AM EDT

Plenary title



Read description
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9:30 AM PT/12:30 PM EDT

Elective session breakout (choice of one) 

●  Strategic choices for corporations

●  Investments in renewable markets

Read descriptions
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10:30 AM PT/1:30 PM EDT

Elective session breakout (choice of one)

●  ESG landscape and disclosure trends: what’s next?

●  Accounting for power purchase agreements (PPAs)

Read descriptions
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Week One | September 22-24, 2020

DAY 1 | TUESDAY, SEPTEMBER 22

8:00 AM PDT/11:00 AM EDT| Plenary Title

Presented by

Read description
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8:00 AM PDT/11:00 AM EDT| Plenary Title

Presented by

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8:00 AM PDT/11:00 AM EDT| Plenary Title

Presented by

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Week One

September 22-24, 2020

DAY 1 | TUESDAY, SEPTEMBER 22

All Speakers

8:00 AM PDT/11:00 AM EDT| Plenary

Title and presented by

8:00 AM PDT/11:00 AM EDT| Plenary

Read description
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7:10AM–7:20AM

Sab Pell, Openform

Opening Remarks

Host Sab Pell will take you through the hot topics and best practices to move forward with.

8:00 AM PDT/11:00 AM EDT| Plenary

RSVP
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7:20AM–7:45AM

All Speakers

Panel Begins

Open Q&A between guest presenters and attendees.

8:00 AM PDT/11:00 AM EDT| Plenary

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7:45AM-8:00AM

Jet Rodriguez, Righteous, Inc.

Closing Thoughts

Guest speaker Jet Rodriguez will keep us informed on what the future of virtual events will begin to look like.

8:00 AM PDT/11:00 AM EDT| Plenary

RSVP
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Registration details

Virtual event registration fee

Registration fee: $495 ($395 for seminar for government and nonprofit employees*) 

*Deloitte LLP has organized this seminar, making a good faith effort to meet the requirements of a “Widely Attended Gathering,” as defined in federal government ethics regulations applicable to executive agency employees and officials. It is recommended that government employee invitees consult their applicable agency ethics official regarding attendance at this seminar and obtain, if required, an agency interest determination in accordance with any applicable government employee ethics regulations. Additional information about the seminar can be obtained by contacting Soy Lee.

 

Forms of payment

The registration fee is payable by credit card (American Express, Discover, Master Card, and Visa).


Cancellation policy

Registration fees are nonrefundable. Substitutions may be made at any time directly on the registration site.


This seminar is open to clients and future clients of Deloitte, not to other professional services organizations and consultants. Also, this is not a tradeshow or exhibit. Sponsorships are not available.

Register for event
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·        Corporate perspective on utilizing renewable energy

·        Customer

·        Engie’s global transformation

·        ESG/Climate

·        Offshore Wind

·        Sustainability by 2035 and intersection of water and power

·        Technology angle – interest in emerging technologies

•

Corporate perspective on utilizing renewable energy

•

Customer

•

Engie’s global transformation

•

ESG/Climate

•

Offshore Wind

•

Sustainability by 2035 and intersection of water and power

•

Technology angle – interest in emerging technologies

Mrs Robinson

Questions?

Registration

Mrudula Dasari | mrdasari@deloitte.com

  

Event questions

Gretchen Douglass | gdouglass@deloitte.com

·        Corporate perspective on utilizing renewable energy

·        Customer

·        Engie’s global transformation

·        ESG/Climate

·        Offshore Wind

·        Sustainability by 2035 and intersection of water and power

·        Technology angle – interest in emerging technologies

•

Corporate perspective on utilizing renewable energy

•

Customer

•

Engie’s global transformation

•

ESG/Climate

•

Offshore Wind

•

Sustainability by 2035 and intersection of water and power

•

Technology angle – interest in emerging technologies

Mrs Robinson
Deloitte.com
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William Welch

Founder and Partner

Deloitte

Founder William Welch Deloitte became a leader in the burgeoning field of accounting just as the industrialization of England gave rise to the urgent need for financial discipline. His reputation and connections across industries and geographies helped put the organization on the path to its success today.

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Tuesday, September 22 | 12:30PM – 1:30PM ET (9:30AM – 10:30AM PT)

Elective session breakout (choice of one)

Strategic choices for organizations

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

•

Understanding of available options: self-generation, virtual power purchase agreement (VPPA), renewable energy credits (REC), etc.

•

Assessment of the options based upon:

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Investments in renewable markets 

• 
• 
• 

•

Overview from an accounting perspective of renewable investment structures other than partnership flip structures, such as inverted lease and sale leaseback structures

•

Who are the players, what are their roles and how does it work

•

Key accounting considerations of the structures and for the various players

Tuesday, September 22 | 1:30PM – 2:30PM ET (10:30AM – 11:30AM PT)

Elective session breakout (choice of one)

ESG landscape and disclosure trends: What’s next?

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

•

Understand the growing investor expectation around high quality ESG disclosure, the emphasis on how applying recognized ESG standards can lead to credibility and market value, and how the absence of high-quality, relevant ESG disclosure is putting value at risk with leading ESG and credit raters

•

Understand how the policy and regulatory environment – globally and in the US – is evolving and what it means to your organization

•

Discussion of how materiality has become dynamic, especially in light of the global pandemic and societal unrest

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Accounting for power purchase agreements (PPAs)

• 
• 
• 

•

“Back-to-the-basics” review of fundamentals for an accounting evaluation of PPA arrangements

•

Key accounting requirements when evaluating PPAs

•

Current developments and related accounting considerations

Wednesday, September 23 | 12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout

Partnership flip and lease structures

•

Overview of partnership flip, inverted lease and sale / leaseback structures

•

Discuss IRS safe harbors (Rev. Procs. 2007-65, 2014-12 and 2020-12)

•

Partnership allocation issues (704(b) capital accounts, outside tax basis, 704(c))

•

Debt issues (752 debt allocations, 163(j) interest expense limitation, minimum gain)

•

Lease structuring issues (rent prepayments, 467 loans)

•

Simple illustrations of relevant partnership and lease concepts (704(b) and 467 calculations)

•

Market impacts of COVID-19

Accounting hot topics

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Overview of the issued Accounting Standard Updates (ASU) including Credit Losses and Simplifying the Accounting for Income Taxes

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Overview of proposed ASU and other current projects

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Renewable energy considerations specific to the new and proposed ASU

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Accounting considerations for building and developing projects for sale

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Consolidation considerations when investors have budget consent rights in a limited partnership model

Wednesday, September 23 | 2:00PM – 3:00PM ET (11:00AM – 12:00PM PT)

 

Elective session breakout

Behind the meter

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

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ASC 842 Accounting for battery storage agreements

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Accounting for Incentive Revenues – Government Grants, Self-Generation Incentives, Renewable/Government Credits for Production

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Investments in renewable markets 

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• 

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Overview from an accounting perspecitive of renewable investment structures other than partnership flip structures, such as inverted lease and sale leaseback structures

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Who are the players, what are their roles and how does it work

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Key accounting considerations of the structures and for the various players

THURSDAY, September 24 | 12:30PM – 1:30PM ET (9:30AM – 10:30AM PT)

Elective session breakout (choice of one)

Digital for finance: Digital controllership

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

•

Understand how to stand up a digital organization and identify opportunities throughout the enterprise

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Discuss the common governance and rationalization model that companies leverage to assess potential benefits and associated costs

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Understand the lifecycle of a digital controllership function and the typical challenges faced by companies

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Using open discussion and "tales from the field", focus on current core issues and how digital solutions help remediate them in the current business climate.

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Battery storage hot topics

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ITC eligibility for storage when paired with renewables

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Reasonable measurement period for complying with the 75% cliff

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Marketplace trends and configurations for storage + renewables

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Legislative updates including ITC for standalone storage

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Status of IRS guidance and private letter rulings

THURSDAY, September 24 | 1:30PM – 3:00PM ET (10:30AM – 12:00PM PT)

Elective session breakout (choice of one)

Cybersecurity for renewables: Keeping up with the rapid pace of innovation (60 minutes)

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

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Discuss recent trends in cybersecurity specific to renewable energy assets

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Highlight the unique characteristics of renewable facilities and security considerations

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Discuss the impact cyber incidents can have on renewable facilities

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Review key actions to take to begin addressing cybersecurity concerns for renewable facilities

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Structuring and financing considerations for tax (75 minutes)

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Comparison of various tax equity financing structures

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Overview of how tax and cash equity investors typically assess their returns with special consideration of market impacts of COVID-19

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Discuss the concept of structural efficiency, along with various considerations that impact efficiency

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Discussion on how ITC/PTC phase downs and new technology such as battery storage may change the finance structure considerations

TUESDAY, September 29 | 12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

Hypothetical Liquidation at Book Value (HLBV) concepts

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

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Overview of HLBV concepts, including a summary of accounting and tax considerations related to HLBV

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Walkthrough of a sample HLBV calculation

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Review of current trends in tax equity partnership arrangements, including market impacts of COVID-19, and the impacts on HLBV earnings profiles

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Understanding applying the beginning of construction standard for safe harboring solar and offshore wind + placed in service

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Overview of beginning of construction standard for the ITC and PTC

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How to begin construction by 12/31/2020, before the next solar phase down and wind phase out

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Physical work vs 5% safe harbor - the pros and cons

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Marketplace insights - IRS vs. tax equity investor viewpoints

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Planning and documenting continuity through facts and circumstances

TUESDAY, September 29 | 2:00PM – 3:30PM ET (11:00AM – 12:30pM PT)

Elective session breakout (choice of one)

Property tax (60 minutes)

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

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Overview of the Property Tax function as it relates to identifying exemptions, credits and incentives; confirming compliance filing obligations; reviewing and appealing values and M&A due diligence

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Discussion of regulatory, market and economic issues affecting emerging technologies and property tax considerations related to energy storage, off-shore wind and other technologies

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Overview of current and pending legal and regulatory developments in key markets and the impact on property tax exemptions and valuation of renewable energy projects

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Partnership flip and lease structures (80 minutes)

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Overview of partnership flip, inverted lease and sale / leaseback structures

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Discuss IRS safe harbors (Rev. Procs. 2007-65, 2014-12 and 2020-12)

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Partnership allocation issues (704(b) capital accounts, outside tax basis, 704(c))

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Debt issues (752 debt allocations, 163(j) interest expense limitation, minimum gain)

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Lease structuring issues (rent prepayments, 467 loans)

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Simple illustrations of relevant partnership and lease concepts (704(b) and 467 calculations)

•

Market impacts of COVID-19

Wednesday, September 30 | 12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

Tax hot topics (80 minutes)

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

•

Discussion of the latest “hot topics” affecting renewable energy developers, project owners and investors, including:

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Legislative developments

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Treasury and IRS administrative guidance

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Tax controversy developments and court cases

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Fundamentals meet function: An energy market update (60 minutes)

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Explore renewables continued growth in both installed capacity and energy generated

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Dive into the trends in fundamentals and their effects across the energy markets

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Has the COVID-19 pandemic affected renewables?

THURSDAY, OCTOBER 1 | 12:30PM – 2:00PM ET (9:30AM – 11:00AM PT)

Elective session breakout (choice of one)

The future of digital enablement for renewables

As organizations work to achieve their sustainability goals, renewable energy is often a key aspect but challenges may exist with understanding and assessing the options. This session will discuss the following:

•

Highlight digital enablement of renewables for the customer, home, and community including a discussion of solar, smart homes, electric vehicles and wearables

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Panel discussion with power & utility companies will discuss examples of customer and community solutions where digital and renewables are pivotal

- Market considerations
- Financial assessment
- Coordination with overall sustainability strategy
- Accounting considerations
- Risk considerations

Enhancing tracking models and processes for financial, tax, and asset management reporting purposes

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•

Overview of common pitfalls and risks found in models and reporting processes

•

Industry leading modeling and process best practices focused on accuracy, reliability, efficiency and scalability

•

Focus on practical industry examples including HLBV reporting and integration with ERP systems

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