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1992

  • Spring 1992 - Full Issue

    Spring 1992 - Full Issue

    Can a Lender Rely on a Purchase Money Security Interest Status and Sleep at Night?
    By Paul J. Graf
    Spring 1992

    Barter Leasing
    By Robert Hew
    Spring 1992

    Income Tax Rate Change: Risk Assessment and Lessor Alternatives - Part I & II
    By Jack D. Lampert
    Spring 1992

    What Should Be in a Well-Drafted Lease to Protect the Lessor's Residual Interest in the Equipment?
    By Alan J. Mogol, Esq. and Edward K. Gross, Esq.
    Spring 1992

    The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis
    By Richard PonArul and Wei-Chien Chang
    Spring 1992

    Forbidden Bedfellows: Considerations in Leasing to Clinical Laboratories
    By Edwin D. Rauzi
    Spring 1992

    Equipment Leasing Association 1992 Industry Future Council Report
    Spring 1992

    Free ($10.00 )

  • Can a Lender Rely on a Purchase Money Security Interest Status and Sleep at Night?

    Can a Lender Rely on a Purchase Money Security Interest Status and Sleep at Night?

    Can a Lender Rely on a Purchase Money Security Interest Status and Sleep at Night?
    By Paul J. Graf
    Spring 1992

    The most important feature of a purchase money security interest (PMSI) is that is is accorded a super priority over a previously perfected nonpurchase money security interest which, but for the purchase money status, would be superior to it.

    Free ($10.00 )

  • Barter Leasing

    Barter Leasing

    Barter Leasing
    By Robert Hew
    Spring 1992

    A new leasing strategy, involving barter, can increase the lessor's yield and at the same time reduce the real internal cost to the lessee.

    Free ($10.00 )

  • Income Tax Rate Change: Risk Assessment and Lessor Alternatives - Part I & II

    Income Tax Rate Change: Risk Assessment and Lessor Alternatives - Part I & II

    Income Tax Rate Change: Risk Assessment and Lessor Alternatives - Part I & II
    By Jack D. Lampert
    Spring 1992

    Part I examines the yield effect of tax rate change on transaction variables under multiple scenarios. Part II presents a monitoring process to manage income tax rate change and to assist lease professionals in limiting downside risk and improve portfolio performance.

    Free ($10.00 )

  • What Should Be in a Well-Drafted Lease to Protect the Lessor's Residual Interest in the Equipment?

    What Should Be in a Well-Drafted Lease to Protect the Lessor

    What Should Be in a Well-Drafted Lease to Protect the Lessor's Residual Interest in the Equipment?
    By Alan J. Mogol, Esq. and Edward K. Gross, Esq.
    Spring 1992

    Part II of a two part article (Part I appeared in the Fall 1991 issue) examines those basic lease provisions intended to protect the residual interest of the lessor.

    Free ($10.00 )

  • The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis

    The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis

    The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis
    By Richard PonArul and Wei-Chien Chang
    Spring 1992

    The Tax Reform Act of 1986 brought about several important changes affecting the cost of financing. The most important factors include reduction in marginal tax rates, elimination of the investment tax credit, the lengthening of depreciable lives of assets and the enactment of the corporate Alternative Minimum Tax.

    Free ($10.00 )

  • Forbidden Bedfellows: Considerations in Leasing to Clinical Laboratories

    Forbidden Bedfellows: Considerations in Leasing to Clinical Laboratories

    Forbidden Bedfellows: Considerations in Leasing to Clinical Laboratories
    By Edwin D. Rauzi
    Spring 1992

    With the stroke of a pen, legislation can add significant risks to what were formerly desirable transactions. Physicians are now prohibited by federal law from referring clinical diagnostic tests for Medicare beneficiaries to laboratories in which they or their families have an ownership or investment interest.

    Free ($10.00 )

  • Equipment Leasing Association 1992 Industry Future Council Report

    Equipment Leasing Association 1992 Industry Future Council Report

    Equipment Leasing Association 1992 Industry Future Council Report
    Spring 1992

    Challenges of the past move equipment leasing market toward positive future.

    Free ($10.00 )