Using Yen-Denominated Debt in Leveraged Lease Transactions

Using Yen-Denominated Debt in Leveraged Lease Transactions By Keith G. McWalter Summer 1988 The special ramifications of dual-currency leases are explored. This article tells how to take advantage of low-cost yen funds within the bounds of the traditional

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

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 i

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 sop

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 Telecom

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 legal

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 deduct

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, o

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

Lessors's Election Dilemma

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 dec