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

INTERNET LAW & STRATEGY

Social Media Invades and Modernizes Employment Practices

While there are not currently any laws in the United States forbidding employers from gleaning information from social media — whether during the hiring process or at any point in the employment relationship — improper use can get them into trouble.

INTERNET LAW & STRATEGY

What Happens to Your Digital Estate After You Die?

Ever wonder what happens to your social media accounts, e-mail, online texts and other digital content when you die? Do they simply expire, leaving nothing behind but digital dust? Or can you authorize someone to take them over after you pass on? And if so, what powers would such a person possess?

ACCOUNTING and FINANCIAL PLANNING for LAW FIRMS

Deferred Compensation Plans under Section 409A

Section 409A applies to any arrangement that postpones payments of compensation to subsequent years. The Notice spells out what is and is not deferred compensation, Single-person Plans, "defined benefit" non-qualified plans, Supplemental Executive Retirement Plans (SERPs) and arrangements for non-employees (directors, trustees and independent contractors).