Attorney Suffers Aneurysm After Arguing Opposite Sides of Same Placed-In-Service Argument Within 4 Minute Period

CHICAGO, IL - An attorney for Invenergy suffered a severe aneurysm this morning after our nation’s exceedingly abstruse tax code forced him to separately articulate diametrically-opposed positions on two unrelated calls within a four minute and 11 second window.

On the first call, the attorney needed to make the case that the company had not inadvertently placed a project into service prior to the tax investor’s initial contribution by pushing “test energy” onto the electrical grid. “The PPA specifically defines ‘test energy’ as being energy delivered before commercial operation! And the placed in service definition clearly states that the system needs to be capable of delivering energy for commercial purposes; so how could the project possibly be placed in service if we’re only delivering energy that is, by definition, energy that is a prerequisite to commercial operations?!?!?!”… argued the attorney

Mere moments later, the same attorney walked to the conference room next door, where he was forced to make precisely the opposite argument in relation to a different solar installation: “The year is coming to an end, and we need the remaining days of the year to perform commissioning and capacity testing, so the only energy that will be produced and delivered will be ‘Test Energy’ as defined in the PPA. However, this clearly establishes placed-in-service given that the PTO letter has been issued by the utility, electrons are moving onto the grid, and the customer is paying for said electrons. Anyone who can’t see that is an idiot.”

As the call continued, the attorney briefly went catatonic. Then his head proceeded to go through a series of contortions, pops, and bangs reminiscent of the “fem-bots” from Austin Powers, after which he was rushed to the hospital where he remains in a coma.