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Last update: Mar 20, 2007
Greenberg Traurig: Evaluating the Potential Success of a GRAT Against Comp... Jan 26, 2006
In such a case, even if the value of the stock in the marketplace (adding in any dividends paid) does not increase over the life of the GRAT at a rate greater than the §7520 rate, it nonetheless may be successful from the perspective of the remainder beneficiaries. Thus, all that should be required for marital deduction purposes is for all the net income of the GRAT to be paid to the surviving spouse, and that no portion of the trust estate may be paid to anyone other than the surviving spouse
Miller Canfield: Hot Points Spring 2003 Apr 01, 2003
When calculating your net. A synthetic lease is a financing arrangement that's characterized as a lease for accounting purposes, and a loan for federal income tax purposes
Kirkland & Ellis: Sale-Leaseback Offers Compelling Alternative Nov 25, 2002
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Goodwin Procter: Maximizing a Landlord's Claim from Lease Rejection Dec 06, 2001
MAXIMIZING A LANDLORD'S CLAIM FROM LEASE REJECTION. MAXIMIZING A LANDLORD'S CLAIM FROM LEASE REJECTION Jon D. Schneider Goodwin Procter LLP December 6, 2001 Bankruptcy provides a debtor with powerful tools for negotiation with a landlord
Montgomery McCracken: Reverse and Built-to-Suit Like Kind Exchanges Oct 01, 2001
In TAM 200039005 (dated May31, 2000 but not released to the public until September 29, 2000 and thus after the release of Rev. Proc. The Cooperative Buyer agreed to spend $120,000 of its own funds toward the construction and borrowed an additional $250,000 from another subsidiary of BCC. BCC agreed to lease the Yakima property from the Cooperative Buyer and further agreed to bear any cost overruns for the plant
Morgan Lewis: Morgan Lewis Wins Pennsylvania Superior Court Ruling on... Apr 04, 2001
Charles D. Stein Revocable Trust, Appellant vs. General Felt Industries, Inc., Appellee The case arose out of an effort by an owner and landlord of property, the Charles D. Stein Revocable Trust, to oblige its tenant, General Felt Industries, Inc. to pay eight years' worth of back Net Profit Taxes ("NPT") and Business Privilege Taxes ("BPT"), as well as all future NPT and BPT taxes until 2001. The tenant claimed that the Lease Agreement did not require the tenant to pay these specific taxes and,
Ober Kaler: Non-Substitution Clauses in Municipal Leases Apr 01, 1999
In-Sites
Any person who owns, leases or maintains any of the other off- site conditions must also provide a list of those sites to the appropriate municipal clerk. Benefits of Sale-Leaseback by Russell B. Bershad Sale-leaseback transactions continue to be an attractive financing alternative for operating companies in today's economic environment
Gardner Carton: Coming To America (Part 2)
Leases As is the case in England, most jurisdictions in the United States have relatively few statutory requirements for the terms of commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a landlord's remedies in the event of a tenant's default
Gardner Carton: Coming to America (Part 1)
Leases Unlike Italy, where the provisions of commercial leases are governed largely by the Italian Civil Code and other related Italian laws, most jurisdictions in the United States have relatively few statutory requirements for commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a
Gardner Carton: Coming To America (Part 3)
Leases There are many similarities in practice between commercial leasing in Germany and the United States. 2 Almost without exception, commercial leases are written with a term that exceeds one year
Saul Ewing: The Synthetic Lease: An Introduction and Practice Guide
The Board told ELA representatives that, while reconsideration of SFAS 13 is currently not on the Board's project agenda, there is virtual consensus within the Board's membership and staff that the current lease accounting standard "doesn't work" and needs to be changed. Furthermore, FASB has issued an Exposure Draft also dated February 23, 1999 addressing Consolidated Financial Statements which is likely to have an immediate impact on many synthetic lease structures
Shearman & Sterling: The Commercial Leasing Process*
Internet Address: http://www. The landlord is in the leasing business; it negotiates leases every day
In-Sites
Any person who owns, leases or maintains any of the other off- site conditions must also provide a list of those sites to the appropriate municipal clerk. Benefits of Sale-Leaseback by Russell B. Bershad Sale-leaseback transactions continue to be an attractive financing alternative for operating companies in today's economic environment
Gardner Carton: Coming To America (Part 2)
Leases As is the case in England, most jurisdictions in the United States have relatively few statutory requirements for the terms of commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a landlord's remedies in the event of a tenant's default
Gardner Carton: Coming to America (Part 1)
Leases Unlike Italy, where the provisions of commercial leases are governed largely by the Italian Civil Code and other related Italian laws, most jurisdictions in the United States have relatively few statutory requirements for commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a
Gardner Carton: Coming To America (Part 3)
Leases There are many similarities in practice between commercial leasing in Germany and the United States. 2 Almost without exception, commercial leases are written with a term that exceeds one year
Shearman & Sterling: The Commercial Leasing Process*
Internet Address: http://www. The landlord is in the leasing business; it negotiates leases every day
In-Sites
Any person who owns, leases or maintains any of the other off- site conditions must also provide a list of those sites to the appropriate municipal clerk. Benefits of Sale-Leaseback by Russell B. Bershad Sale-leaseback transactions continue to be an attractive financing alternative for operating companies in today's economic environment
Gardner Carton: Coming To America (Part 2)
Leases As is the case in England, most jurisdictions in the United States have relatively few statutory requirements for the terms of commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a landlord's remedies in the event of a tenant's default
Gardner Carton: Coming to America (Part 1)
Leases Unlike Italy, where the provisions of commercial leases are governed largely by the Italian Civil Code and other related Italian laws, most jurisdictions in the United States have relatively few statutory requirements for commercial leases. Indeed, there are virtually no federal laws that directly affect the basic terms of commercial leases, while statutory requirements in most states are confined to requiring that leases with a term of at least one year be in writing and governing a
Gardner Carton: Coming To America (Part 3)
Leases There are many similarities in practice between commercial leasing in Germany and the United States. 2 Almost without exception, commercial leases are written with a term that exceeds one year
Shearman & Sterling: The Commercial Leasing Process*
Internet Address: http://www. The landlord is in the leasing business; it negotiates leases every day
In-Sites
Any person who owns, leases or maintains any of the other off- site conditions must also provide a list of those sites to the appropriate municipal clerk. Benefits of Sale-Leaseback by Russell B. Bershad Sale-leaseback transactions continue to be an attractive financing alternative for operating companies in today's economic environment
Gardner Carton: Coming To America (Part 2)
Gardner Carton: Coming to America (Part 1)
Gardner Carton: Coming To America (Part 3)
Shearman & Sterling: The Commercial Leasing Process*
Internet Address: http://www. The landlord is in the leasing business; it negotiates leases every day
In-Sites
Any person who owns, leases or maintains any of the other off- site conditions must also provide a list of those sites to the appropriate municipal clerk. Benefits of Sale-Leaseback by Russell B. Bershad Sale-leaseback transactions continue to be an attractive financing alternative for operating companies in today's economic environment
Gardner Carton: Coming To America (Part 2)
Gardner Carton: Coming to America (Part 1)
Gardner Carton: Coming To America (Part 3)
