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This article explores the process by which the key parties-in-interest in this case successfully negotiated the Partner Contribution Settlements or PCPs, the rationale behind Bankruptcy Judge Glenn's approval of the PCPs, as well as some of the issues that the United States District Court for the Southern District of New York is currently considering on appeal.

Features

Hewlett-Packard Co. said on Nov. 20 that it will take an $8.8 billion write down related to its purchase of Autonomy PLC and alleged that Autonomy executives committed accounting fraud to inflate the company's value during the sale.

Features

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

Features

Sustained economic growth resulted in an increase in compensation among originators in the equipment finance industry in 2011, according to the 2012 Equipment Leasing & Finance Compensation Survey from the Equipment Leasing and Finance Association and the performance reward consulting and benchmarking firm for the financial services sector, McLagan.

The opportunities in emerging markets are attractive, but only if your market strategy is carefully executed and monitored.

In its recent decision in <i>SEC v. Apuzzo</i>, the U.S. Court of Appeals for the Second Circuit held that to prevail on a claim of aiding and abetting securities fraud under &sect; 20(e) of the Securities and Exchange Act of 1934, 15 U.S.C. &sect; 78t(e), the Securities and Exchange Commission need not demonstrate that the defendant's conduct proximately caused the primary violation.

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.

Who's doing what; who's going where.