Deferred Like Kind Exchanges for Equipment Lessors

By Jay H. Zukerman and Frederick Gordon Fall 1995 Issue Equipment lessors that continuously dispose of, and reinvest in, depreciable property used in their businesses may defer taxable gain by qualifying under the like kind exchange rules of the Internal

Equipment Financing and CERCLA; Where Have You Gone, Lender Liability Rule?

by Jeffrey J. Wong and Jared A. Goldin Spring 1995 issue The lender liability rule is examined in light of \"post-rule\" federal court decisions, CERCLA, and the failure of Congress and the EPA to articulate clear standards.

Examining Customer Satisfaction

by Patricia Ann Bomus and Eve Gelbein-Zuber Fall 1995 issue This is the second and concluding part of a report identifying organizations most likely to lease equipment. This part enables lessors to determine how they compare with others in the industry.

IFC: Leasing Industry Expected to Search for New Ways to Compete

Spring 1995 issue The 1995 Industry Future Council considers the trends of the equipment leasing industry, giving a prognosis of products and markets. It provides guidance on the continuing trends and ongoing challenges that will affect individual equipm

Understanding the Equipment Leasing Marketplace

by Vernon E. Gerety Spring 1995 issue This is the first of a two-part report aimed at identifying organizations most likely to lease equipment. This part is a quantitative analysis of the leasing marketplace. The Foundation for Leasing Education commissi

Aircraft as an Investment Opportunity

By Donald P. Schenk Fall 1994 Issue Fundamental changes in the airline and financial services industries over the past few years are creating an exceptional investment opportunity for aircraft lessors.

Can Public Funds Make Sense?

By Stephen R. Harwood Spring 1994 Issue If all the requirements can be met, public leasing programs can present an attractive source of funding for leasing companies-and an attractive investment option for individuals.

Knowledge-Based Systems for Better Leasing Decisions

by David T. Kresge Fall 1994 issue For small-ticket leases, there is a critical need for a decision process that controls risk-but at a cost low enough to still provide a reasonable return. Now there are techniques that convert the raw data into reliable

Octagon Gas: When a Sale Isn't a Sale

By David Sislowski, Esq. Spring 1994 Issue An errant holding of the Tenth Circuit Court of Appeals in Octagon Gas may present lessors with an unpleasant surprise.

Securitization: The Wave of the Future (and Present)

By Bruce Lundy, Robert Pinkerton and Martha Louise Armstrong Fall 1994 Issue The market for lease receivables securitization will grow and mature in ways similar to other widely accepted asset securitization classes.