Moss Adams - Eric Rohner

Industry Expertise

Renewable Energy Technology

Practice Focus

Accounting for Income Taxes (ASC 740)Accounting Methods Business Tax Services IPO Solutions M&A Tax Services Public Company Audits Stock Option Planning

Biography

Eric serves both privately held and public companies with a focus on the technology and manufacturing and distribution industries. With over 20 years of experience in public accounting, Eric has extensive knowledge of tax provisions for SEC registrants and multinational corporations. During his career, Eric has served a variety of clients ranging from closely held businesses to Fortune 500 multinational corporations. Eric is a member of the firm’s Tax Committee and a committee member of the firm’s Renewable Energy Initiative. Eric is also a firm-designated ASC 740 reviewer for SEC companies.

External Publications

"What Are Some Common Tax Related Risks and Opportunities Facing Privately Held Business Today?" (San Diego Business Journal, January 2013)
"Are California’s Tax Laws Anti-Competitive? Do They Drive Away Business?" (San Diego Business Journal, January 2013)

Professional Affiliations

Member, American Institute of Certified Public Accountants
Member, California Society of Certified Public Accountants
Member, Corporate Directors Forum
Member, Dean’s Advisory Board and Council of Business Advisory Board, California State University, San Marcos
Member, San Diego CONNECT
Member, San Diego MIT Enterprise Forum
Member, SME CONNECT

Community Involvement

Board member, San Diego County Taxpayers Association
Former member, Connect MIPs Awards Committee, University of California, San Diego
Former member, TechAmerica High-Tech Awards Committee

Education

BA, accounting, Brigham Young University
MAcc, tax, Brigham Young University

Insights from Eric Rohner

Individual Investing Opportunities in Clean Energy Tax Credits

Learn how individuals can leverage emerging clean energy tax credit investment opportunities effectively.

An Overview of Clean Energy Tax Legislation in the Inflation Reduction Act

The Inflation Reduction Act’s tax incentives aim to reduce carbon emissions and secure America’s energy independence.

An Overview of Clean Energy Tax Proposals in the Build Back Better Act

The Build Back Better Act (BBBA) includes tax credits for clean energy investments. Learn more.

COVID-19 and CARES Act Create Tax Opportunities for Investing in Renewables

Discover four key CARES Act provisions that could provide considerable tax benefits to investors.

Top 5 Renewable Energy Trends for 2020

Learn the unique effect of social responsibility on renewable energy sources and how its driving growth trends in different sectors of the industry.

Allocating Equity in Renewable Energy Projects Using HLBV

Learn how the hypothetical liquidation at book value (HLBV) accounting method can help allocate net assets when investors’ interests vary.

Tax Reform Creates Unexpected Consequences for Renewable Energy Companies

Renewable energy projects are now classified as manufacturers under new tax law and may face interest expense limitations and base-erosion anti-abuse tax.

New Audit Rules May Affect Renewable Energy Project Operating Agreements

Learn about audit rules for partnerships that will likely force renewable energy projects to reconsider their structure.

Corporate Social Responsibility Reporting: A Business Imperative

For all but the smallest companies, investing in corporate social responsibility (CSR) reporting pays back—not only in the cost savings associated with better resource management but also with respect to their long-term business strategy.

Tax Deal Killers: How Tax Issues Can Impact Transaction Value

Technology companies hoping to get in on the M&A boom will want to first maximize their valuations. We look at some of the complex areas where tech companies’ tax assets and liabilities can impact value.