Spring 1987 - Full Issue Out of Stock
Product Details
Tomorrow Is Today For Lessors
By James R. Lyons and Howard K. Webber
Spring 1987
Even though the Tax Reform Act of 1986 shut the door on many of the front-end tax benefits that had helped this industry grow, this article says if lessors can reflect in their pricing and yield computations a greater reliance on the realization of actual economic residuals, this will contribute to leasing remaining a vital asset financial vehicle. It also discusses how a lessor can become more comfortable with greater risk, and describes the role of the appraiser in this post TRA environment.
Old Wine in New Bottles: UCC Article 2A-Leases
By Edwin E. Huddleson, III, Esq.
Spring 1987
Threatened stormy opposition faces the new UCC Article 2A, a proposed uniform state law on equipment leasing. Outlining the general features of Article 2A, this article, then, examines the core provisions of the proposed new law: the definition of a true lease, lessor\'s rights and remedies on default, warranties, special provisions for "finance leases," "consumer lease" issues, the rejection of mandatory UCC filing (or notice) requirements for leased goods, fixtures, and the general principle allowing freedom of contract for lessors and lessees. The impact of UCC Article 2A-Leases will underline the importance of careful drafting for leases of motor vehicles and equipment.
Evaluating a Market Niche Gains Importance as Industry Restructures
By Gregory K. Larsen
Spring 1987
As the effect of the new tax law changes the viability of some markets for existing leasing products, innovative leasing companies will establish new relationships with potential lessees. This article describes segmentation characteristics that can be used to identify viable market niches.
Leveraged Lease Innovations: Post Tax Reform
By James H. Selbert
Spring 1987
Several new structuring techniques are offered as a way to keep the cost of leveraged leasing down in the new tax reform era.
<span style=\"font-weight: bold;\">Tomorrow Is Today For Lessors</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By James R. Lyons and Howard K. Webber</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\"
Site Maintenance
Our system is currently down for scheduled maintenance. Your member services will be available again shortly. Please check back soon.