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This article, the last in a four-part series, examines the issues involved when a tax-exempt organization carries or incurs debt with respect to real estate from, or to which, it receives income unrelated to its exempt purposes.

Whether or not tenants have protective lease provisions, conflicts frequently arise with landlords facing economic stresses, and more often arise with the successor landlord, foreclosure purchaser. These conflicts threaten ' and often result in ' litigation.

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Part one of this three-part article discussed how the economy has impacted the flexibility and control of REAs. Part Two herein focuses on operating covenants and monetization of real estate.

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Highlights of the latest equipment leasing cases.

U.S. law firms and their clients are subject to scrutiny by the U.S. Immigration and Customs Enforcement (ICE). This article outlines some of the key components of federal law related to employer duties regarding immigration compliance. In March 2010, U.S. Immigration and Customs Enforcement (ICE) announced that it was issuing Notices of Inspection to 180 businesses in several states.

This article discussed the unexpected (and, for a lessor, sometimes unfortunate) consequences that can result by not understanding all the nuances of UCC ' 1-203.

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As an organization, what do we do when a client asks us to proceed through uncharted waters? Do solutions conceived outside of our comfort zone make us seem reckless or inversely, innovative?

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'Going green' has never been more popular, and financing the acquisition of renewable energy equipment has never been more affordable, both for commercial users and individual consumers. A wide variety of government and private programs are available, providing acquisition dollars as well as tax credits, deductions, and exclusions, and other incentives intended to stimulate clean energy development and adoption.