Section 467: Tying Down the Open Issues

By William E. Flowers, Esq. Spring 1985 The article discusses the legal uncertainties encountered in leveraged leasing due to interpretations of changes in tax law over recent years. Specifically, the article examines Section 467 accrual accounting and ev

Strategies for Recovery in Lessee Bankruptcy

By Alexander Terras and LeAnn Pedersen Pope Spring 1985 The article examines a variety of techniques that can aid a lessor\'s recovery in the face of a Chapter 11 bankruptcy proceeding.

Microcomputers Coming of Age: 1982-1985

By Douglas D. Perez Spring 1985 The article examines the potential role of microcomputers in the equipment finance industry, describing their impact during the past three years.

History of Equipment Leasing

Winter 1985 - Full Issue

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment By Price Waterhouse Tax Law Changes Affecting Motor Vehicle Leasing By Alan L. Gosule, Esq Residual Value Insurance: A Risk Management Tool for the Leasing Industry By Vincent A. Kolbe

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment

Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment By Price Waterhouse Winter 1985 The Tax Reform Ace of 1985 (H.R. 3838), as passed by the House of Representatives, contains several provisions that will increase significantly the cost

Tax Law Changes Affecting Motor Vehicle Leasing

Tax Law Changes Affecting Motor Vehicle Leasing By Alan L. Gosule, Esq Winter 1985 The article examines changes made by the Tax Reform Act of 1984 as it affects motor vehicle leasing. Specifically, it reviews the uses of the terminal rental adjustment cla

Residual Value Insurance: A Risk Management Tool for the Leasing Industry

Residual Value Insurance: A Risk Management Tool for the Leasing Industry By Vincent A. Kolber Winter 1985 The article explains how residual value insurance (RVI) can be a powerful leasing industry tool. RVI is shown to be equivalent to a put option. Afte

Planning for a Federal Audit

Planning for a Federal Audit By Edward F. Bradley, CPA Winter 1985 A company can be its own worst enemy during an IRS audit. This article offers practical advice on preparing for, conducting, completing the audit through to appeal procedures. The article

Management of a Captive Finance Company

By George B. Fargis, Jr. Winter 1984 The article offers a conceptual framework in which to examine issues that could cause conflict between a parent company and its captive finance subsidiary.