1985
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Section 467: Tying Down the Open Issues
By William E. Flowers, Esq.
Free (
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 even rent requirements; and also goes on to examine Section 7872 application, effects, and tax indemnity considerations; and Section 48(b)(2) definition of new Section 38 property.$10.00) -
Strategies for Recovery in Lessee Bankruptcy
By Alexander Terras and LeAnn Pedersen Pope
Free (
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.$10.00) -
Microcomputers Coming of Age: 1982-1985
By Douglas D. Perez
Free (
Spring 1985
The article examines the potential role of microcomputers in the equipment finance industry, describing their impact during the past three years.$10.00) -
History of Equipment Leasing
By Peter K. Nevitt and Frank Fabozzi
Free (
Spring 1985
A historic perspective on equipment leasing is necessary in order to understand the industry's present structures and practices. This article reviews the significant developments in equipment leasing from the first recorded leases to the present.$10.00) -
Winter 1985 - Full Issue
Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment
Free (
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. Kolber
Planning for a Federal Audit
By Edward F. Bradley, CPA
Healthcare Equipment Leasing int he 1980s: New Opportunities & New Risks
By Ian J. Berg and Alan N. Frankel$10.00) -
Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment
Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment
Free (
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 of buying or leasing equipment. This article analyzes the impact of the corporate alternative minimum tax provisions that are contained in the bill. The costs to the end user or buying or leasing equipment is the measure by which the impact of the minimum tax provisions were analyzed.$10.00) -
Tax Law Changes Affecting Motor Vehicle Leasing
Tax Law Changes Affecting Motor Vehicle Leasing
Free (
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 clause, and the rules governing depreciation and investment tax credits relating to mixed business and personal use property.$10.00) -
Residual Value Insurance: A Risk Management Tool for the Leasing Industry
Residual Value Insurance: A Risk Management Tool for the Leasing Industry
Free (
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. After a discussion of the history and institutional detail of the RVI market, the benefits of RVI for both lessors and lessees are described. Finally, common misconceptions about RVI are addressed.$10.00) -
Planning for a Federal Audit
Planning for a Federal Audit
Free (
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 covers IRS requirements, records collection, period for assessing tax, cooperation with the agent, audit procedures, and unagreed tax issues. Legal penalties are discussed. Examples drawn from both agent and company sides of the audit expand key points.$10.00) -
Healthcare Equipment Leasing int he 1980s: New Opportunities & New Risks
Healthcare Equipment Leasing int he 1980s: New Opportunities & New Risks
Free (
By Ian J. Berg and Alan N. Frankel
Winter 1985
The article discusses healthcare leasing issues impacting the first half of the '80s. Topics include Medicare regulations, the prospective payment system, the tax implications of the Tax Reform Act of 1984, and the impact of outpatient clinics and other multimodality facilities.$10.00)