For developers trying to monetize the federal tax benefits for a given project, finding a tax equity partner can be a lonely process. Tax equity investors consist of a limited pool of suitors—investment bankers and a few other firms—who can tolerate the array of risks associated with this type of investment, including: Current and future tax liability (that enables use of a project's tax credits), The creditworthiness of the power purchaser A shifting tax policy environment [1]. Investors also tend to be put off by IRS rules that limit the resale of solar assets. Investors claiming the investment tax credit…