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By David G. Mayer
Fall 2005 Special Edition issue

For the first time in its 23-year history, the Journal of Equipment Lease Financing is publishing a supplement to its regular issue. This article, constituting Part B of the Fall 2005 issue, addresses the growing concern about structuring lease transactions so they are clearly defensible as true leases.

For the foreseeable future, lessors will continue to face these persistent true lease challenges. Thus, despite business pressure to win deals, lessors can and should mitigate the risk of these challenges by structuring true lease transactions in a manner consistent with prevailing law and court precedent. The intent of this article is to demonstrate how lessors might accomplish that.