<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv=Content-Type content="text/html; charset=us-ascii">
<meta name=Generator content="Microsoft Word 12 (filtered medium)">
<!--[if !mso]>
<style>
v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style>
<![endif]-->
<style>
<!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Arial Narrow";
panose-1:2 11 6 6 2 2 2 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri","sans-serif";
color:windowtext;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
.MsoChpDefault
{mso-style-type:export-only;}
@page Section1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.Section1
{page:Section1;}
-->
</style>
<!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="2050" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang=EN-US link=blue vlink=purple>
<div class=Section1>
<p class=MsoNormal>Colleagues-- <o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Does anyone know if the property “in service”
date of January 1, 2008 is extended or if an extension is under consideration?<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Per the IRS Notice 2006-52, Section 179D of EPAct 2005
“allows a deduction to a taxpayer for all or part of the cost of energy
efficient building property that a taxpayer places in service after December 31,
2005, and before January 1, 2008.” <o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal>Many thanks! Regards,<o:p></o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 align=left
style='border-collapse:collapse'>
<tr style='height:97.65pt'>
<td width=266 valign=top style='width:199.8pt;padding:0in 5.4pt 0in 5.4pt;
height:97.65pt'>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
mso-element:frame;mso-element-frame-hspace:2.25pt;mso-element-wrap:around;
mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;
mso-height-rule:exactly'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><img
width=252 height=97 id="Picture_x0020_1"
src="cid:image001.jpg@01CA61FC.0ED93810" alt="154683_logo_final"></span><span
style='font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
</td>
<td width=372 valign=top style='width:279.0pt;padding:0in 5.4pt 0in 5.4pt;
height:97.65pt'>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><span style='font-size:10.0pt;font-family:
"Arial","sans-serif"'>Linda</span><span style='font-size:10.0pt;font-family:
"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><span style='font-size:10.0pt;font-family:
"Arial","sans-serif"'><o:p> </o:p></span></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:
"Arial Narrow","sans-serif";color:#1F497D'>Linda Morrison, PE, CEM, LEED-AP,
GBE, CDSP</span></b><b><span style='font-size:12.0pt;font-family:"Arial Narrow","sans-serif";
color:#1F497D'><o:p></o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:
"Arial Narrow","sans-serif";color:#EEB500'>130 W. 5th Avenue, Denver, CO
80204 <o:p></o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:
"Arial Narrow","sans-serif";color:#1F497D'>t 303.278.1532x207 | c
303.828.8267 | f 303.278.8533 | <a href="http://www.ambient-e.com"><span
style='color:#1F497D'>ambient-e.com</span></a><o:p></o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><b><span style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:2.25pt;
mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:
column;mso-height-rule:exactly'><span style='font-size:10.0pt;font-family:
"Arial","sans-serif"'><o:p> </o:p></span></p>
</td>
</tr>
</table>
<p class=MsoNormal><o:p> </o:p></p>
<p class=MsoNormal><o:p> </o:p></p>
</div>
</body>
</html>