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<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>A few things I’ve noticed in the IRS
notice ( <a href="http://www.irs.gov/irb/2006-26_IRB/ar11.html">http://www.irs.gov/irb/2006-26_IRB/ar11.html</a>
) ...<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Section 3 – Method of Computation
notes that “The energy performance of the Reference Building shall be
determined by following the methods for baseline building performance in the
PRM in Appendix G of Standard 90.1-2004” (not 2001). However,
the <st1:place w:st="on"><st1:PlaceName w:st="on">Reference</st1:PlaceName> <st1:PlaceType
w:st="on">Building</st1:PlaceType></st1:place> should meet the minimum
requirements of Standard 90.1-2001 plus some requirements of Title 24. In
part 2 of section 3, the IRS goes on to say that the 50% savings should be calculated
using only the Interior Lighting, Heating, Cooling, Ventilation, and Hot Water
components of the models. There is no mention of process loads which,
according to 90.1-2004 App. G, should be included in the savings
calculation. It appears that the calculation and model should be based on
a hybrid of 90.1-2001, 2004, Title 24, and some IRS-specific requirements.
<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Has anyone else come to the same
conclusion based on what information we have on this deduction?<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Also, it would be great to hear of any
experiences with the deduction. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Thanks,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal style='text-autospace:none'><b><i><font size=3 color=navy
face="BankGothic Md BT"><span style='font-size:12.0pt;font-family:"BankGothic Md BT";
color:navy;font-weight:bold;font-style:italic'>Matt Dubrovich<o:p></o:p></span></font></i></b></p>
<p class=MsoNormal style='text-autospace:none'><b><i><font size=3 color=navy
face="BankGothic Md BT"><span style='font-size:12.0pt;font-family:"BankGothic Md BT";
color:navy;font-weight:bold;font-style:italic'><o:p> </o:p></span></font></i></b></p>
<p class=MsoNormal style='text-autospace:none'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'>EMC
Engineers, Inc.<o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:none'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'><a
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color=blue><span style='color:blue'><o:p></o:p></span></font></u></p>
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face=Arial><span style='font-size:12.0pt;font-family:Arial;color:navy;
font-weight:bold'>Making buildings work. </span></font></b><b><font
color=red face=Arial><span style='font-family:Arial;color:red;font-weight:bold'>Better.</span></font><font
color=red><span style='color:red'><o:p></o:p></span></font></b></p>
<p class=MsoNormal style='text-autospace:none'><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'>Direct:
(303) 974-1217</span></font><font color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal style='text-autospace:none'><font size=2 color=navy
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<div>
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face="Times New Roman"><span style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma;font-weight:bold'>From:</span></font></b><font size=2
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'>
bldg-sim@gard.com [mailto:bldg-sim@gard.com] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Lee DeBaillie<br>
<b><span style='font-weight:bold'>Sent:</span></b> Monday, February 05, 2007
12:44 PM<br>
<b><span style='font-weight:bold'>To:</span></b> bldg-sim@gard.com<br>
<b><span style='font-weight:bold'>Subject:</span></b> [bldg-sim] Tax Credit
Question</span></font><o:p></o:p></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>Justin,<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>I don't believe the guideline has been
issued. It appears to be the last missing piece of information
necessary to complete an actual certification letter under the interim
guidelines issued Nov06. From what I can piece together, because of this,
you can do the energy analysis but you can't actually apply
for the tax deduction without a certification letter, which requires among
other things a building inspection conforming to the missing
guidelines. Does anyone know of a successfully completed project?<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>NEMA has protested this requirement to the US Treasury
Department last summer - see below.<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'>Lee<o:p></o:p></span></font></p>
</div>
<div>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>+++++++++++++++++++++++++++++</span></font><font
size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'><o:p></o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>In
a letter to the U.S. Treasury Department commenting on the IRS guidelines, NEMA
has taken the position: "The requirement of the Notice that this field
inspection be performed in accordance with NREL procedures is unnecessary and
inappropriate for the interim rule, which is independent of energy-saving
targets. Qualified individuals already exist that can inspect an installation
to assure that a lighting design that is consistent with the prescriptive
requirements of the interim rule has been installed in the building. There is
no need for new NREL requirements."</span></font><font size=2 face=Tahoma><span
style='font-size:10.0pt;font-family:Tahoma'><o:p></o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>As
of August 21, Treasury has not responded to these comments in an actionable
manner.</span></font><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma'><o:p></o:p></span></font></p>
<p><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'><a
href="http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml"><font
face=Arial><span style='font-family:Arial'>http://www.aboutlightingcontrols.org/education/papers/taxdeduction2.shtml</span></font></a></span></font><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'> </span></font><font
size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'><o:p></o:p></span></font></p>
<p><font size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>++++++++++++++++++++++++++++++</span></font><font
size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'><o:p></o:p></span></font></p>
<p><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'><br>
>>> "Justin Aruck" <jaruck@emoenergy.com> 2/5/2007
12:43 PM >>><o:p></o:p></span></font></p>
</div>
<div>
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color=black face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:black'>
<hr size=2 width="100%" align=center>
</span></font></div>
<p class=MsoNormal><b><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black;font-weight:bold'>From: </span></font></b><font
color=black><span style='color:black'>Justin Aruck
[mailto:jaruck@emoenergy.com]<br>
<b><span style='font-weight:bold'>Sent: </span></b>Monday, February 05, 2007
1:11:19 PM<br>
<b><span style='font-weight:bold'>To: </span></b>bldg-sim@gard.com<br>
<b><span style='font-weight:bold'>Subject: </span></b>[bldg-sim] Tax Credit
Question<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'>Does anybody know the status of the NREL
"<em><i><font face="Times New Roman">Energy Savings Modeling and
Inspection Guidelines for <st1:place w:st="on"><st1:PlaceName w:st="on">Commercial</st1:PlaceName>
<st1:PlaceType w:st="on">Building</st1:PlaceType></st1:place> Federal Tax
Deductions" </font></i></em><em><i><font face="Times New Roman"><span
style='font-style:normal'>that is supposed to be used to certify buildings for
the commercial building tax deduction? It seems to be referenced all over
the place, but I can't find it. Any help would be very much appreciated.</span></font></i></em></span></font><em><i><font
face="Times New Roman"><span style='font-style:normal'><o:p></o:p></span></font></i></em></p>
<p class=MsoNormal><em><i><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black;font-style:normal'><o:p> </o:p></span></font></i></em></p>
<p class=MsoNormal><em><i><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black;font-style:normal'>Thank You,</span></font></i></em><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
<p class=MsoAutoSig><font size=3 color=black face="Galliard BT"><span
style='font-size:12.0pt;font-family:"Galliard BT";color:black'>Justin Aruck,
LEED-AP</span></font><font color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=black face="Times New Roman"><span
style='font-size:10.0pt;color:black'>Project Manager</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=black face="Times New Roman"><span
style='font-size:10.0pt;color:black'>EMO Energy Solutions, LLC</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:Street w:st="on"><st1:address w:st="on"><font size=2
color=black face="Times New Roman"><span style='font-size:10.0pt;color:black'>2733
Hartland Road</span></font></st1:address></st1:Street><font color=black><span
style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><st1:place w:st="on"><st1:City w:st="on"><font size=2
color=black face="Times New Roman"><span style='font-size:10.0pt;color:black'>Falls
Church</span></font></st1:City><font size=2 color=black><span
style='font-size:10.0pt;color:black'>, <st1:State w:st="on">VA</st1:State> <st1:PostalCode
w:st="on">22043</st1:PostalCode></span></font></st1:place><font color=black><span
style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=black face="Times New Roman"><span
style='font-size:10.0pt;color:black'>Phone: 703-205-0445 x122</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoAutoSig><font size=2 color=black face="Times New Roman"><span
style='font-size:10.0pt;color:black'>Fax: 703-205-0449</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'><o:p> </o:p></span></font></p>
<pre><font size=2 color=black face="Courier New"><span style='font-size:10.0pt;
color:black'><o:p> </o:p></span></font></pre><pre><font size=2
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