Law Journal Newsletters

An ALM Website

EQUIPMENT LEASING NEWSLETTER

December 2012

A Lease Is a Lease Is a … Loan? Avoiding Recharacterization

By Pamela J. Martinson

This article explores the impact of recharacterization, and discusses the tests developed by courts to determine whether a lease will be considered to be a secured loan. Then, a review of the most recent cases shows the characterization tests in practice.

Log In

Subscribers: Log in below to read the full story

Already subscribe but haven't registered for all the benefits of the website?

Subscribe

Click below to subscribe to
EQUIPMENT LEASING NEWSLETTER

Subscribe

Pay-Per-View

You can purchase this article for $20.00
Click below

Purchase Article

ARTICLES FROM RELATED NEWSLETTERS

INTELLECTUAL PROPERTY STRATEGIST

BREAKING NEWS:
Obama Signs Trade Secrets Act Into Law

President Barack Obama signed the Defend Trade Secrets Act of 2016 into law on May 11, giving companies the ability for the first time to use federal law to sue those who misappropriate their confidential information.

ACCOUNTING and FINANCIAL PLANNING for LAW FIRMS

The Coming Tsunami in the Legal Profession

There have been four waves of change over the last 50 years. We are now entering the fifth wave and this one will be a tsunami. The lawyers who do not recognize the trends will not be able to enter a new era and survive. The fifth wave will turn partnership leverage, compensation systems and the business model upside down. There is not much time to make the incremental changes that will support sustained profitability in law firms.

ACCOUNTING and FINANCIAL PLANNING for LAW FIRMS

To Merge or Not to Merge?

The "one-percenters" that we are hearing so much about in this year's primary election campaigns also have an analogous place in current law firm economics. The rich are getting richer, and most others are struggling to hold their own.