Financial
Advisors
Detailed information for financial
professionals & their clients.
Professionals
Our platform is a turnkey solution, providing financial advisors and their clients with access to Section 48E Clean Electricity Investment Credits with minimal risk exposure.
Draft Agreement
Apollo can provide filing data in a variety of formats. If you have a unique format, please contact our team and we will be happy to discuss your specific needs.
Transaction
Our team has created an autonomous, intelligent residential solar financing platform designed to scale through the monetization of tax credits and strategic capital.
Structured Compliance
Transfer & Pre-Filing Registration
The transfer is executed pursuant to Section 6418 of the Internal Revenue Code. Our process ensures strict adherence to all procedural requirements. Apollo registers every asset with the IRS in order to generate the necessary registration number prior to any Form 3468 filing or transfer election.
Enhanced Flexibility
Forward Purchase Agreement
The relationship is governed by a forward purchase agreement structured for flexibility, including a multi-year term with carryover provisions and a two-step annual true-up (a non-binding December 1st projection and a binding January 15th notice) to prevent loss of unused credits by the purchaser.
Risk Mitigation
Transfer Election & Form 3800
Apollo makes the legal election to transfer on its corporate tax return via a Transfer Election Statement and provides you, as the purchaser’s advisor, with all necessary documentation – including the schedule of IRS registration numbers – to complete Part III of Form 3800, General Business Credit.
Welcome
Generate ITC purchase agreement.
Please begin by providing the requested information. The agreement will be created upon completion and emailed to you for electronic signature.
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TIP: You'll enter your taxpayer number and financial advisor information on the next page.
Section 48E
The ITCs sold by Apollo are Clean Electricity Investment Credits under Section 48E, available for projects Placed in Service from 2025 through 2033.
Company Leadership
Portfolio
The ITCs sold by Apollo are Clean Electricity Investment Credits under Section 48E, available for projects Placed in Service from 2025 through 2033.
Legal Framework
Recapture & Performance Risk
Apollo indemnifies purchasers against 5-year recapture and extended 10-year PFE recapture risk. The indemnity is secured by a UCC-1 security interest in our pool of un-transferred ITCs. Funds are held in segregated bank accounts granting purchasers a first-priority claim on any un-used funds.
Underlying Assets
Property Type & Credit Rate
The portfolio consists of residential solar PV (“qualified facilities”) and Battery Energy Storage Technology (BESS), both eligible under Section 48E. As all systems are < 1 MW, they qualify for the 30% Alternative Rate and are eligible for the Domestic Content Bonus of 10% with approved components.
Statutory Protection
Current & Anticipated Regulations
Apollo's platform is structured to adhere to all current and anticipated regulations, including Prohibited Foreign Entity (PFE) restrictions pertaining to “effective control” and “material assistance.” Our purchase agreements contain specific representations and indemnities covering these statutory risks.
Program
We provide a framework to help your clients lower their tax liability while mitigating the risks associated with tax credit transfers in the current and anticipated regulatory environments.
About Apollo
Apollo's plans include expansion
of its partner contractor network
throughout the continental U.S.
