$30+ Billion in Tax Credits at Risk.Protect Yours Today.
Expert FEOC due diligence for 45X, 45Y, and 48E clean energy projects.
The Problem
Hidden FEOC Entities Can Disqualify Your Credits
The FEOC rules are extremely onerous. They are extremely complicated. They have multiple traps for the unwary.
It is not clear how U.S. developers will be able to spot such arrangements.
Material assistance rules are really the thing that's causing people to lose sleep in the 45X context.
What We Deliver
Comprehensive FEOC Risk Assessment
A complete supplier risk audit delivered in 2 weeks—PDF report, Excel workbook, and expert walkthrough.
Entity Risk Analysis
Your suppliers screened against Trade.gov restricted lists, OFAC, and Entity List databases to identify FEOC risks.
Ownership & Contract Tracing
Ownership structures mapped across multiple tiers to uncover hidden foreign entity connections.
MACR Calculation
Material Assistance Cost Ratios calculated against IRS thresholds to determine your 45X/45Y/48E eligibility.
Sample Output
FEOC Supplier Risk Audit
Project: Battery Manufacturing Supply Chain
Screening Results
Total
16
High
5
Medium
4
Low
7
| Supplier | Risk | Status |
|---|---|---|
CATL China • Tier 1 | HIGH | ⚠ Flagged |
LG Energy Solution S. Korea • Tier 1 | LOW | ✓ Clear |
Ganfeng Lithium China • Tier 2 | MEDIUM | ⚡ Review |
MACR Calculation (45X Battery)
Material Assistance Cost Ratio68%
2026 Threshold: 60%✓ Compliant
Ownership Analysis
CATL → Ningde TimesSFE Detected
Ganfeng → State-owned Fund15% Ownership
LG Energy → LG Corp (KR)No FEOC Ties
Recommended Actions
5 high-risk suppliers require alternative sourcing. MACR threshold met for 2026 but at risk for 2027 (70% required).