Proposals for a Uniform Personal Property Leasing Law: A Nontechnical Synopsis

Proposals for a Uniform Personal Property Leasing Law: A Nontechnical Synopsis By Alicia Navar Noyola, Esq. Fall/Winter 1983 Because various laws may be applied to a leasing transaction depending upon whether the transaction is viewed as a true lease or s

In Search of Tax Liability

In Search of Tax Liability by Vincent Cannaliato, Jr. Spring 1983 The article outlines the reasons for the diminishing availability of tax base for lease transactions including its most likely ramifications. Describing some of the more common reactions to

Leasing Brokers & The Securities Laws

Leasing Brokers & The Securities Laws By Michael Downey Rice, Esq. Spring 1983 Certain interests in equipment lease transactions may be construed as \"securities\" under federal securities laws, which would subject these interests and the lease brokers wh

Leasing Company Valuation: Setting a Price for Merger, Acquisitions, or Divestiture

Leasing Company Valuation: Setting a Price for Merger, Acquisitions, or Divestiture By Daniel E. Heffernan, Sr. Spring 1983 Due to tax law changes and the continued growth of financial services companies in recent years, an increasing number of leasing co

The Enforceability of Leveraged Lease Income Tax Indemnities in Bankruptcy.

The Enforceability of Leveraged Lease Income Tax Indemnities in Bankruptcy. By Ted W. Harris, Esq. Spring 1983 The article examines the enforceability of tax indemnity agreements in lessee bankruptcy proceedings under the Bankruptcy Reform Act of 1978. Af

Managing a Diversified Portfolio

Managing a Diversified Portfolio By S. Ronald Stone Spring 1983 Examining management components to handle a diverse lease/finance portfolio, the article considers defining a market, prioritizing efforts, organization, sales and credit strategies, staff sp

Spirng 1983 - Full Issue

The Impact of TEFRA On Leasing Transactions by James M. Johnson, Ph.D In Search of Tax Liability by Vincent Cannaliato, Jr. Leasing Brokers & The Securities Laws By Michael Downey Rice, Esq. Leasing Company Valuation: Setting a Price for Merger, Acquisiti

The Impact of TEFRA On Leasing Transactions

The Impact of TEFRA On Leasing Transactions by James M. Johnson, Ph.D Spring 1983 TEFRA permits equipment owners to elect one of two ITC/depreciation options for tax purposes - each inferior to the package available under ERTA. This article examines the e