Terms and Conditions

The manual and these FAQs have been prepared by Chadbourne & Parke LLP and are brought to you by the Solar Energy Industries Association (SEIA).

Although the information in these FAQs is intended to be current as of May 2009, SEIA makes no warranty or guarantee of any kind that it is correct, complete or wholly up to date. Please note that this document is intended to provide only general guidance. You should not rely upon or construe the information in this document as legal advice, and you should not act or fail to act based upon the information herein without first seeking professional counsel from a competent specialist. Reliance on this document will not prevent the Internal Revenue Service (IRS) from imposing penalties if it takes a different view of the law. Readers are strongly urged to obtain specific advice from a tax specialist, as the U.S. tax code is complex. Interpretations of tax law are frequently established based on the merits of individual cases that come before the IRS, as opposed to pre-conceived rules.

Please also note that, by providing this document, neither SEIA nor Chadbourne & Parke is providing, or intending to provide, you or any other reader of this document with legal advice or to establish an attorney/client relationship with you or any other reader of this document. To the extent you have questions concerning any legal issues, you should consult a lawyer. Neither SEIA nor any member of SEIA nor Chadbourne & Parke shall be responsible for your use of this document or for any damages resulting there from.