Evergreen Capital Resources

WELCOME TO THE GREEN ECONOMY

YOUR OPPORTUNITY RESOURCE

Evergreen Capital Resources (ECR) is well positioned to help both investors and individual homeowners take advantage of the expansive growth market in Green. For investors, ECR can support finding the best projects for investment. As an environmentally friendly commercial and residential mortgage company, we provide efficiency and specialized care in helping businesses and residents secure financing related to properties such as its premiere, Platinum LEED designed, multi-use building, Evergreen on Fifth in San Diego.

In addition to helping those purchasing properties within Evergreen’s commercial development projects, it will also assist consumers who are buying Green buildings and homes, in general, and for those converting residential and commercial properties for the use of Alternative Energy Systems. As a superior quality lender, ECR maintains and supports a multi-state sales force to represent the efforts of facilitating financial support for environmentally friendly development and building projects.

IN THE KNOW, IN THE NOW

The time has never been better for investment in the environment, renewable energy, and sustainable building. The new Administration in Washington has already reinvigorated interest in the Green sector by making clear its commitment to investing in the future of our planet clear. The Obama Stimulus Plan includes strong incentives for renewable energy with $100 billion designated for Green projects. Green businesses represent multiple opportunities for established companies, venture funds, small business owners, and entrepreneurs.

In particular, the US government has now created a number of economic incentives as part of the American Recovery and Investment Act. These include the following key components:

DEPARTMENT OF ENERGY FUNDING

$16.8 billion has been appropriated to DOE’s Office of Energy Efficiency and Renewable Energy, including $2.5 billion for applied research, development, demonstration, and deployment projects.

RENEWABLE ENERGY LOAN GUARANTEE PROGRAM

A new, temporary DOE loan guarantee program for renewable energy projects, renewable energy manufacturing facilities, and electric power transmission projects.

RENEWABLE ENERGY GRANTS

A new Department of Treasury program will provide grants equal to 30% of the cost of solar property placed in service during 2009 and 2010, in lieu of the section 48 investment tax credit.

NEW CLEAN RENEWABLE ENERGY BONDS

Provides an additional $1.6 billion for new clean renewable energy bonds to finance facilities that generate electricity from renewable energy sources including solar facilities.

REPEAL OF PENALTY FOR SUBSIDIZED RENEWABLE ENERGY FINANCING

Allows businesses and individuals to qualify for the full amount of the solar tax credit, even if projects receive subsidized energy financing (e.g. below market loans, tax preferred bonds, state grants, etc.).

5 YEAR CARRYBACK OF NET OPERATING LOSSES

For tax years 2008 and 2009, provision extends the maximum carryback period for net operating losses from two years to five years.

REMEDY FOR AMT AND R&D CREDITS IN LIEU OF BONUS DEPRECIATION

Where a taxpayer is in a loss position, deductions in excess of income are unable to enjoy the benefit of bonus depreciation. The amount is capped at the lesser of 6% of outstanding and unused AMT, and R&D credits or $30 million.

Evergreen Capital Resources is at the heart of innovating new business solutions for consumers and investors who want to do well financially by doing the right thing so the future is “Greener” in every sense of the word.

Your entry ramp to the

Sustainable world.