Walker Reid Strategies

Case Study: Conversion of Constant Volume Multi-Zone Air Handler to VAV System

Ventilation ducting and air handling units

Overview This facility improvement measure (FIM) focused on upgrading an outdated constant air volume (CAV), multi-zone air handler into a modern, energy-efficient variable air volume (VAV) system. The conversion was designed and implemented through a collaboration between Siemens and Moses Engineering, culminating in a full set of construction drawings and a customized retrofit strategy. Project […]

IRS Releases New Practice Unit on IRC 179D Deduction: Why Expert Guidance is Key to Compliance

On February 27, 2025, the IRS Large Business and International (LB&I) division released a comprehensive Practice Unit on the IRC 179D Energy Efficient Commercial Building Deduction. This document—aimed at IRS examiners—serves as both a training tool and procedural guide for audits and claims involving 179D deductions. While not official law, these Practice Units offer a […]