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<div class=Section1>
<p class=MsoNormal>" I <em><span style='font-family:"Calibri","sans-serif"'>may
be crazy</span></em> enough to take on Batman, but the <em><span
style='font-family:"Calibri","sans-serif"'>IRS</span></em>? No thank you!"<o:p></o:p></p>
<p class=MsoNormal> ~The Joker<o:p></o:p></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'>My humble advice to anyone
pursuing EPAcT tax deductions, to avoid potential for tax problems for yourself
and/or your clients: <o:p></o:p></span></p>
<p class=MsoListParagraph style='text-indent:-.25in;mso-list:l3 level1 lfo4'><![if !supportLists]><span
style='color:#1F497D'><span style='mso-list:Ignore'>1)<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>Acquire, become
familiar with, and keep at-hand in a searchable format the following free and
publicly available legislation/documents:<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>Section 179D of Tax
Code<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>IRS Notice 2008-40<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>IRS Notice 2006-52<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>EPAct 2005<o:p></o:p></span></p>
<p class=MsoListParagraph style='text-indent:-.25in;mso-list:l3 level1 lfo4'><![if !supportLists]><span
style='color:#1F497D'><span style='mso-list:Ignore'>2)<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>More recommended
reading, referenced from the above legislation:<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>NEMA - EPACT Tax
Incentive Certification Letter Guidance<o:p></o:p></span></p>
<p class=MsoListParagraph style='margin-left:.75in;text-indent:-.25in;
mso-list:l0 level1 lfo2'><![if !supportLists]><span style='font-family:Symbol;
color:#1F497D'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>NREL - Energy
Savings Modeling and Inspection Guidelines<o:p></o:p></span></p>
<p class=MsoListParagraph style='text-indent:-.25in;mso-list:l3 level1 lfo4'><![if !supportLists]><span
style='color:#1F497D'><span style='mso-list:Ignore'>3)<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='color:#1F497D'>Any licensed
professional signing off on EPAcT compliance certification documents should be
aware that they are in effect tying themselves to the tax documents of another.
As with anything, read and know what you are signing!<o:p></o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'>~Nick<o:p></o:p></span></p>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<div>
<p class=MsoNormal><span style='color:#1F497D'><img width=119 height=37
id="Picture_x0020_1" src="cid:image001.jpg@01CA620A.68FB11C0"
alt="cid:489575314@22072009-0ABB"></span><b><span style='font-family:"Stylus BT","sans-serif";
color:#2D4D5E'><o:p></o:p></span></b></p>
<p class=MsoNormal><b><span style='font-family:"Stylus BT","sans-serif";
color:#2D4D5E'><o:p> </o:p></span></b></p>
<p class=MsoNormal><b><span style='font-family:"Stylus BT","sans-serif";
color:#2D4D5E'>NICK CATON, E.I.T.</span></b><b><span style='font-size:12.0pt;
font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p></o:p></span></b></p>
<p class=MsoNormal><span style='font-size:7.5pt;color:#CC9900'>PROJECT ENGINEER</span><span
style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#CC9900'><o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;color:#2D4D5E'>25501 west
valley parkway<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;color:#2D4D5E'>olathe ks 66061<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;color:#2D4D5E'>direct 913
344.0036<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;color:#2D4D5E'>fax 913
345.0617<o:p></o:p></span></p>
<p class=MsoNormal><i><span style='font-size:10.0pt;color:#2D4D5E'>Check out
our new web-site @ </span></i><span style='color:#1F497D'><a
href="www.smithboucher.com" title="blocked::www.smithboucher.com"><span
style='font-size:10.0pt'>www.smithboucher.com</span></a></span><u><span
style='font-size:10.0pt;color:blue'> </span></u><span style='color:#1F497D'><o:p></o:p></span></p>
</div>
<p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p>
<div>
<div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span
style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>
bldg-sim-bounces@lists.onebuilding.org
[mailto:bldg-sim-bounces@lists.onebuilding.org] <b>On Behalf Of </b>dlombard@earthlink.net<br>
<b>Sent:</b> Tuesday, November 10, 2009 1:08 PM<br>
<b>To:</b> Linda Morrison; bldg-sim@lists.onebuilding.org<br>
<b>Subject:</b> Re: [Bldg-sim] in service date for EPAct 2005 tax deduction for
energy efficient commercial buildings<o:p></o:p></span></p>
</div>
</div>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:black'>The Section 179D commercial building deduction tax incentive was
extended for five years, through Dec. 31, 2013. <br>
from
http://www.facilitiesnet.com/lighting/topic/EPAct-2005-The-Energy-Policy-Act-of-2005-Explained--19595<br>
also see http://energytaxincentives.org/<br>
<br>
Debra Lombard, LEED AP, EIT<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:black'>-----Original Message----- <br>
From: Linda Morrison <br>
Sent: Nov 10, 2009 1:59 PM <br>
To: bldg-sim@lists.onebuilding.org <br>
Subject: [Bldg-sim] in service date for EPAct 2005 tax deduction for energy
efficient commercial buildings <br>
<br>
<br>
<o:p></o:p></span></p>
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