The Pro Forma Review was designed to help stakeholders understand and discuss solar investing on Legends. Some of Legends’ products came with lucrative tax benefits which added moderate complexity to the investment profile. The review was presented in a private consultation before being shared with potential investors who could distribute it to their financial advisor.

Legends Solar’s accredited clients were not typically motivated by tax mitigation - tax benefits like the ITC and accelerated depreciation were an intended incentive provided by congress to motivate capital expenditure on solar infrastructure. Legends used tools like the pro forma review to attract a wider audience of investors to these types of opportunities.