Searching Content from United States indexed under Leasing ordered by Published Date Descending.
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What Happens To My Lease In Bankruptcy?
What happens to your lease if the lessee files bankruptcy? And what must be done if your lessee wants to continue to honor your lease despite the bankruptcy?
United States
7 Aug 2019
Aurora Capital Adds Three Retailers To Gansevoort Row
Pryor Cashman client Aurora Capital Associates recently closed on leases to three retailers in New York City's famed "Gansevoort Row" in the Meatpacking District.
United States
7 Aug 2019
New Qualified Opportunity Zone Regulations Provide Clarity For The Development Of Real Property
Much of the investment to date has been targeted towards real property, and that is the focus of this update.
United States
22 Jul 2019
Qualified Opportunity Zones: Second Set Of Proposed Regulations Offers Greater Clarity To Investors
The clock is ticking for "Opportunity Zones," and the I.R.S. is aware.
United States
9 Jul 2019
Community Banks: Don't Forget About the New Lease Accounting Standard
Under the current accounting model for leases, operating leases are not recorded on the balance sheet.
United States
26 Jun 2019
Milbank Advises On Groundbreaking Japanese Operating Lease ABS
Milbank advised JP Lease Products and Services and Stratos Aircraft Management on a first-of-its-kind aircraft lease ABS transaction.
17 Jun 2019
IRS Wheels Out Additional Guidance On Company Cars
The IRS has updated the inflation-adjusted "luxury automobile" limits on certain deductions taxpayers can take for passenger automobiles
United States
13 Jun 2019
Latest Opportunity Zone Rules Clarify Issues Related To Fund Structuring, Qualifying Businesses And Business Property
The latest set of proposed opportunity zone (OZ) regulations (the "2019 proposed regulations") provide much-needed flexibility with regard to qualified opportunity funds ...
United States
7 Jun 2019
Not So Distant Ripples In The Pond: The Supreme Courts Tempnology Decision And Equipment Leasing
On May 20, 2019, the Supreme Court decided Mission Product Holdings, Inc. v. Tempnology, LLC, No. 17-1657.
United States
6 Jun 2019
The BEAT Proposed Regulations: Use Of Common Law Doctrines
With its new reach, the Base Erosion and Anti-Abuse Tax ("BEAT") under Section 59A has now come into sharp focus for many large corporate taxpayers, particularly in light of the phase in of the 10%
United States
29 May 2019
Leases: The Countdown Begins For Private Companies & Not-For-Profit Organizations
As private companies and not-for-profits seek to successfully implement the new lease standard, public company adopters recommend not underestimating the time and resources needed.
United States
21 May 2019
US District Court Blocks Trump Administration Effort To Revoke Obama-Era Mineral Leasing Withdrawals
On March 29, 2019, the US District Court for the District of Alaska blocked the Trump Administration's efforts to revoke the Obama Administration's prior withdrawal of portions of the Arctic and Atlantic Oceans...
United States
16 May 2019
Second Installment Of Opportunity Zone Proposed Regulations Provide Additional Clarification And Guidance
On April 17, 2019, the U.S. Treasury Department and Internal Revenue Service issued a second installment of proposed regulations (the "Proposed Regulations") relating to the Opportunity Zone Fund ("OZ Fund")
United States
14 May 2019
Protections for CCAA
The treatment in the CCAA of post-filing expenses is a loose patchwork of provisions covering taxation, rent, post-filing provision of goods and services and others.
United States
3 May 2019
Behind-The-Scenes Strategies For Success: We Speak To Revenue Connections On Improving Collections To Combat Latent Market Risks
Sometimes, it's what you can't see that matters most. First, the bad news: after years of economic growth and generally good times, consumers' credit scores may be inflated. Like 50 is the new 40,
United States
30 Apr 2019
How To Value A Solar Development Pipeline (Part 3 Of 4)
When gazing into a solar pipeline, it's easy to lose oneself.
United States
23 Apr 2019
FRB Provides Guidance For State Member Banks On New Lease Accounting Standard
The Federal Reserve Board ("FRB") provided guidance on the treatment of operating leases for state member banks under Regulation H.
United States
8 Apr 2019
Rating Agency Developments - March 11, 2019
On March 6, Moody's published a rating methodology for Publicly Managed Airports and Related Issuers.
United States
19 Mar 2019
Rating Agency Developments - March 4, 2019
On February 22, Fitch released the following report: What Investors Want to Know: ESG Relevance Scores (Marking the Intersection of Credit Risk and ESG Risks). Report.
United States
13 Mar 2019
Tax Equity Presentation To The Energy Subcommittee Of The Equipment Leasing And Finance Association
Here's a presentation that Joseph Sebik, CPA of Siemens Financial Services and I gave to the Energy Subcommittee of the Equipment Leasing and Finance Association on January 22: Tax Equity Energy
United States
29 Jan 2019
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