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News Briefs

ALM Staff & Law Journal Newsletters

Highlights of the latest franchising news from around the country.

Features

Plan Ahead: Third Circuit Denies Tax Exemption for Asset Sales Made Before Chapter 11 Plan Image

Plan Ahead: Third Circuit Denies Tax Exemption for Asset Sales Made Before Chapter 11 Plan

A. Michael Sabino & Michael J. Abatemarco

It has been often said that Chapter 11 of the Bankruptcy Code can be summarized as the "Three Rs," precisely "reorganize, restructure, and rehabilitate." In practicality, this includes steps such as "reducing headcount," (firing people, without the euphemism), streamlining operations, reordering debt, and so on. One of the most critical components of such lifesaving steps is the divestiture of assets, in plain English, selling off assets that are either unprofitable and unwanted burdens or those items that can fetch high prices that can add quickly to the cash reserves of a troubled company.

In the Marketplace Image

In the Marketplace

ALM Staff & Law Journal Newsletters

Highlights of the latest equipment leasing news from around the country.

Features

A Practical Guide to Software Leasing Image

A Practical Guide to Software Leasing

William S. Veatch

Although the demand for software financing and leasing continues to grow at a tremendous rate, software financing and leasing remains one of the most challenging and least understood areas of leasing. The focus of this article is on the financing and leasing of 100% software, although there is some discussion of mixed leases of equipment and software. The goal is to provide lessors with a practical guide to the issues arising in a typical software financing or leasing transaction. The emphasis is on direct leases between a lessor and a lessee, as opposed to a vendor finance arrangement where the software licensor is also a party.

Uneven, But Positive Net Results for Leasing Industry at Midyear Image

Uneven, But Positive Net Results for Leasing Industry at Midyear

Adam J. Schlagman

Consistent with the turbulent and uneven economy as a whole, the up and down results contained in the Equipment Leasing Association's Quarterly Performance Indicators Report (PIR) for the second quarter of 2003 should not come as much of a surprise. In the final analysis, industry members should take solace in the fact that while it has been a fairly wild past 12 months, there has been a net gain in two of the most important indicators: Total Net Portfolio and Total New Business. Certain other indicators, however, produced more mixed results. Specifically, employment in the industry is down while charge-offs are up when compared with the figures from the second quarter of 2002.

Features

<b>Decision of Note</b> <b>Web Streaming of Film Clips Not Fair Use</b> Image

<b>Decision of Note</b> <b>Web Streaming of Film Clips Not Fair Use</b>

ALM Staff & Law Journal Newsletters

The U.S Court of Appeals for the Third Circuit decided that the unlicensed streaming on the Internet of two-minute clips from Walt Disney films didn't constitute fair use.

Courthouse Steps Image

Courthouse Steps

ALM Staff & Law Journal Newsletters

Recently filed cases in entertainment law, straight from the steps of the Los Angeles Superior Court.

Bit Parts Image

Bit Parts

Stan Soocher

Items of interest in entertainment law.

Features

<b><i>Clause & Effect</b></i>Challenges in Drafting Clauses to Arbitrate Image

<b><i>Clause & Effect</b></i>Challenges in Drafting Clauses to Arbitrate

Stan Soocher

Parties to entertainment industry agreements often include a provision for the arbitration of contract disputes. This may be motivated by the lower cost and less formality than court proceedings that arbitration can offer, as well as the ability to keep arbitrated disputes out of public view. But the simple language of an arbitration clause can lead to challenges over whether the arbitration process was proper.

Inside the Taco Bell Case Image

Inside the Taco Bell Case

Daniel P. Ettinger

Competition in all aspects of the entertainment world - from television to movies, to the record industry, to the Internet, to the video game industry - has grown quite fierce over the past decade. The stakes are higher than ever. So is the demand for successful, breakthrough ideas. Consequently, cases alleging the theft of creative ideas are becoming more and more common. A recent case in which this writer served as plaintiffs' co-counsel demonstrates how substantial damages can be in lawsuits over ideas.

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