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1988

  • Alternative Minimum Tax Implications for Lease/Buy Analysis

    Alternative Minimum Tax Implications for Lease/Buy Analysis

    Alternative Minimum Tax Implications for Lease/Buy Analysis
    By James M. Johnson and Carl B.McGowan, Jr.
    Summer 1988

    AMT scenarios which commence immediately are examined; two very different financings - a 20-year aircraft and five-year computer financing are examples.

    Free ($10.00 )

  • Vessel Leasing: Potential Liabilities for the Unsuspecting Lessor

    Vessel Leasing: Potential Liabilities for the Unsuspecting Lessor

    Vessel Leasing: Potential Liabilities for the Unsuspecting Lessor
    By Terence A. McGinnis
    Summer 1988

    Greater risks in vessel leasing can be allocated to the charterer and third party insurers if the charter agreement is carefully drafted and appropriate insurance coverage is obtained. What liability and insurance concerns must the lessor cover?

    Free ($10.00 )

  • Three Years and Beyond: 1988 Industry Future Council Reports Latest Trends

    Three Years and Beyond: 1988 Industry Future Council Reports Latest Trends

    Three Years and Beyond: 1988 Industry Future Council Reports Latest Trends
    Summer 1988

    Amid current uncertainty some trends are visible: consolidation, globalization of financial markets; resurging industrial development; specialization and increasing sophistication among lessors. The council's annual report to the industry provides some insight for the next three years and beyond.

    Free ($10.00 )

  • Winter 1988 - Full Issue

    Winter 1988 - Full Issue

    The Benefits and Dangers of Written and Unwritten Preliminary Agreements
    By Robert D.Strauss, Esq.
    Winter 1988

    The Nonrecourse Financing Exception of the New Section 861 Treasury Regulations
    By Bruce D. Garrison, Esq.
    Winter 1988

    Opportunities for Telecommunications Leasing with a Window on the PBX Telephone Switch
    By Julieann E. Haugen and Hiedi S. Bomengen
    Winter 1988

    Tax Depreciation Policy After the Tax Reform Act of 1986
    By Mark L. Perlis, Esq.
    Winter 1988

    Lessors' S Election Dilemma
    By Brian J. Yagoda, Esq. and David J. Miller
    Winter 1988

    Free ($10.00 )

  • The Benefits and Dangers of Written and Unwritten Preliminary Agreements

    The Benefits and Dangers of Written and Unwritten Preliminary Agreements

    The Benefits and Dangers of Written and Unwritten Preliminary Agreements
    By Robert D.Strauss,Esq.
    Winter 1988

    Before the lease agreement is drawn up, there can be any number of preliminary agreements. They should be treated with the same care as any legally binding agreement.

    Free ($10.00 )

  • The Nonrecourse Financing Exception of the New Section 861 Treasury Regulations

    The Nonrecourse Financing Exception of the New Section 861 Treasury Regulations

    The Nonrecourse Financing Exception of the New Section 861 Treasury Regulations
    By Bruce D. Garrison, Esq.
    Winter 1988

    Internal Revenue Code Section 861 contains temporary and proposed regulations affecting the rules for allocating interest expense deductions where foreign tax credits are involved. Taxpayers must follow them when allocating interest expense deductions for taxable years beginning after 1986.

    Free ($10.00 )

  • Opportunities for Telecommunications Leasing with a Window on the PBX Telephone Switch

    Opportunities for Telecommunications Leasing with a Window on the PBX Telephone Switch

    Opportunities for Telecommunications Leasing with a Window on the PBX Telephone Switch
    By Julieann E. Haugen and Hiedi S. Bomengen
    Winter 1988

    One of the most significant market segments open to telecommunications lessors is the private branch exchange, or PBX. Lessors now have a unique window of opportunity; however, correct strategy selection and implementation will be critical to success.

    Free ($10.00 )

  • Tax Depreciation Policy After the Tax Reform Act of 1986

    Tax Depreciation Policy After the Tax Reform Act of 1986

    Tax Depreciation Policy After the Tax Reform Act of 1986
    By Mark L. Perlis, Esq.
    Winter 1988

    This article provides an overview of the historical and conceptual underpinning of the economic depreciation system contained in the Tax Reform Act of 1986. Must Congress - again - revise the tax depreciation system? A key player will be the new Office of Depreciation Analysis.

    Free ($10.00 )

  • Lessors' S Election Dilemma

    Lessors

    Lessors' S Election Dilemma
    By Brian J. Yagoda, Esq. and David J. Miller
    Winter 1988

    The Tax Reform Ace of 1986 has had a profound effect on all closely held equipment leasing corporations. This article explains some tax concepts that factor into the decision whether to operate an equipment leasing corporation as a C corporation or an S corporation.

    Free ($10.00 )

  • Fall 1988 - Full Issue

    Fall 1988 - Full Issue

    Sale or Purchase of an Equipment Leasing Company or Portfolio: Overview of Consideration
    By Peter K. Nevitt
    Fall 1988

    The Equipment Lessor Responds to Bankruptcy: A Practical Approach
    By Michael St. James, Esq
    Fall 1988

    A Lessor's Guide to FASB Statement 96
    By Kathleen O. McEligot and Timothy F. VanOppen
    Fall 1988

    The Office Equipment Market: Past, Present, Future
    By Richard Masulli
    Fall 1988

    Keep International Leasing Deals on Track with U.S. Government Guaranties
    By Elizabeth Keck
    Fall 1988

    Free ($10.00 )