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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap: break-word;-webkit-nbsp-mode: space;-webkit-line-break: after-white-space'><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Hi Josh!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I took this as a sign that I need to freshen up on the recent legislation/clarifications… I found the 20% reference, but I’m finding something a bit more nuanced than a blanket 20%:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Ref: IRS Notice 2008-40 (<a href="http://www.irs.gov/irb/2008-14_IRB/ar12.html">http://www.irs.gov/irb/2008-14_IRB/ar12.html</a>), Section 7:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal>.01 <em>Energy Savings Percentages</em>. A taxpayer may apply section 2.05 of Notice 2006-52 by substituting “10” for “16<sup>2</sup>/<sub>3</sub>” in section 2.05(1) of such notice. If a taxpayer makes this substitution, the taxpayer must apply sections 2.03 and 2.04 of Notice 2006-52 by substituting “20” for “16<sup>2</sup>/<sub>3</sub>” in sections 2.03(1)(a) and 2.04(1) of such notice. If § 179D is extended beyond December 31, 2008 <i><span style='color:red'>[insert: it was, until December 31, 2013, by the same legislation introducing the TARP]</span></i>, the Internal Revenue Service and the Treasury Department expect, in the absence of other changes to § 179D, that the substitute percentages set forth in this section will be the only percentages used in determining whether property placed in service after December 31, 2008, is partially qualifying property.<span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Having gone back and revised my copy of 2006-52 per the above, my interpretation is that improvements put into service after 2008 need to demonstrate a 20% improvement for lighting and/or HVAC, but <u>only 10%</u> for envelopes.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Partially qualifying installations put into service after December 31, 2008 have to submit for deductions using the 20/20/10 benchmarks. Anything prior has the option of submitting under either set.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>That said, is there more recent legislation or an IRS “clarification” (haha) that mandates 20% for envelopes as well?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>~Nick<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><img border=0 width=119 height=37 id="Picture_x0020_1" src="cid:image001.jpg@01CC8273.1FC47380" alt="cid:489575314@22072009-0ABB"></span><b><span style='font-size:11.0pt;font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:11.0pt;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, P.E.</span></b><b><span style='font-family:"Stylus BT","sans-serif";color:#2D4D5E'><o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900'>SENIOR ENGINEER<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>Smith & Boucher Engineers</span><span style='font-size:7.5pt;color:#CC9900'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>25501 west valley parkway, suite 200<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>olathe, ks 66061<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>direct 913.344.0036<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>fax 913.345.0617<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";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;font-family:"Calibri","sans-serif";color:blue'> </span></u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";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>Josh Howes<br><b>Sent:</b> Monday, October 03, 2011 3:47 PM<br><b>To:</b> bldg-sim@lists.onebuilding.org; R B<br><b>Subject:</b> Re: [Bldg-sim] EPACT - more questions<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Rohini,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>We specialize in EPACT studies. The IRS legislation is very complicated and vague. However, to answer your questions:<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>1) Nick is correct. If you cannot get to 50% with your model by combining all the improvements (HVAC, lighting, and envelope), then you must model them separately. Remember, your baseline is not the building prior to the improvements. Your baseline is an ASHRAE 90.1-2001 baseline.<o:p></o:p></p></div><div><p class=MsoNormal>2) You are looking for 20% improvement on building improvements placed into service in 2008 or later. The 16 2/3% benchmark is only for years 2006 and 2007.<o:p></o:p></p></div><div><p class=MsoNormal>3) Nick is again correct.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>We would be happy to work with you on future EPACT studies. Best of luck.<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><div><div><div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'>--------<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'>Joshua D. Howes, PE<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'>Concord Energy Strategies<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'>(502) 384-9078<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'><a href="http://www.concordenergystrategies.com">www.concordenergystrategies.com</a><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif";color:black'><o:p> </o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-size:11.0pt;color:black'>IRS Circular 230 Disclosure</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Calibri","sans-serif";color:black'>To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this document is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter that is contained in this document.</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal><br><br><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>From: </span></b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>"Nick Caton" <<a href="mailto:ncaton@smithboucher.com">ncaton@smithboucher.com</a>></span><o:p></o:p></p></div><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>Subject: Re: [Bldg-sim] EPACT - more questions</span></b><o:p></o:p></p></div><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>Date: </span></b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>October 3, 2011 1:29:06 PM EDT</span><o:p></o:p></p></div><div><p class=MsoNormal><b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>To: </span></b><span style='font-size:13.5pt;font-family:"Helvetica","sans-serif"'>"R B" <<a href="mailto:slv3sat@gmail.com">slv3sat@gmail.com</a>>, <<a href="mailto:bldg-sim@lists.onebuilding.org">bldg-sim@lists.onebuilding.org</a>></span><o:p></o:p></p></div><p class=MsoNormal><br><br><br><o:p></o:p></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Hi Rohini,</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I haven’t actually put together a final set of documentation for the modeling approaches, but having scoured the legislation & IRS clarification docs at one, here’s my current understanding:</span><o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>“</span>Running the proposed with both these systems as upgrades gives me ~40% cost savings.<span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>” </span><span style='font-size:11.0pt;font-family:Wingdings;color:#1F497D'>ß</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> This means the whole building approach is out (<50%). You have to model the lighting/HVAC/envelope improvements independently (“partially qualifying”).</span><o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>For each independently modeled component (lighting/HVAC/envelope) that pushes savings past the 16-2/3% improvement mark, you get to claim $0.60/SF for the deduction. </span><o:p></o:p></p><p class=MsoListParagraph style='text-indent:-.25in;mso-list:l0 level1 lfo2'><![if !supportLists]><span style='mso-list:Ignore'>3.<span style='font:7.0pt "Times New Roman"'> </span></span><![endif]><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The improved HVAC run will not benefit from any lighting/envelope improvements for these partially qualifying runs, and so on. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Not sure I recall a 20% improvement figure as part of the requirements, but I haven’t brushed up on the particulars in a good while.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>~Nick</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><image001.jpg></span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Stylus BT","sans-serif";color:#2D4D5E'> </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-family:"Stylus BT","sans-serif";color:#2D4D5E'>NICK CATON, P.E.</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900'>SENIOR ENGINEER</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Calibri","sans-serif";color:#CC9900'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>Smith & Boucher Engineers</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>25501 west valley parkway, suite 200</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>olathe, ks 66061</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>direct 913.344.0036</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:#2D4D5E'>fax 913.345.0617</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="x-msg://225/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;font-family:"Calibri","sans-serif";color:blue'> </span></u><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><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"'> <a href="mailto:bldg-sim-bounces@lists.onebuilding.org">bldg-sim-bounces@lists.onebuilding.org</a> [mailto:bldg-sim-bounces@lists.onebuilding.org] <b>On Behalf Of </b>R B<br><b>Sent:</b> Monday, October 03, 2011 11:48 AM<br><b>To:</b> <a href="mailto:bldg-sim@lists.onebuilding.org">bldg-sim@lists.onebuilding.org</a><br><b>Subject:</b> [Bldg-sim] EPACT - more questions</span><o:p></o:p></p></div><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>The building that I am working on will have upgrades to lighting and HVAC. Running the proposed with both these systems as upgrades gives me ~40% cost savings. This is more than the 40% that is needed (for lighting and HVAC individually 20%). My question is if this is partially qualifying (less than 50%), then should I run lighting and HVAC separately? and each should be 20% saving? In this case the benefit of lower lighting will not be available to HVAC.<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Thanks<o:p></o:p></p></div><div><p class=MsoNormal>-Rohini<o:p></o:p></p></div></div><p class=MsoNormal><br><br>_______________________________________________<br>Bldg-sim mailing list<br><a href="mailto:Bldg-sim@lists.onebuilding.org">Bldg-sim@lists.onebuilding.org</a><br>http://lists.onebuilding.org/listinfo.cgi/bldg-sim-onebuilding.org<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p></div></body></html>