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Movers & Shakers
December 21, 2010
Who's doing what; who's going where.
Subordination Without Nondisturbance: A One-Sided Marriage
December 21, 2010
Recent events have shown that the previously unlikely scenario of a landlord default followed by a lender takeover is not only possible but is no longer a rarity.
In the Spotlight: Franchise Law
December 21, 2010
Many commercial leases involve franchises. Consequently, a dispute between a franchisor and franchisee can result in problems for a landlord.
The DOJ's New ADA Regulations and Accessibility Guidelines
December 21, 2010
On Sept. 15, 2010, the U.S. Department of Justice (DOJ) published new final regulations in the Federal Register under Title II and Title III of the Americans with Disabilities Act (ADA), on accessibility for state and local governmental entities and places of public accommodation.
In the Marketplace
December 21, 2010
Highlights of the latest equipment leasing news from around the country.
What's New in the Law
December 21, 2010
Highlights of the latest equipment leasing cases from around the country.
In the Courts
December 21, 2010
In-depth analysis of a recent key case.
Business Crimes Hotline
December 21, 2010
A look at recent rulings of interest.
Exposure Draft Accounting
December 21, 2010
Under the proposed new rules, there are no bright lines. Lessors can classify a lease transaction as either a Performance Obligation or a Partial Derecognition lease. These two products perform very differently on the balance sheet, in a way similar to the different performance of Operating leases and Direct Finance leases. Keep in mind also that the huge bulk of equipment finance transactions are smaller "cookie-cutter" deals — the amount of profit associated with them precludes the possibility of having an accountant make a classification ruling on each deal individually. The classification process must be automated. IT Systems must be able to accommodate classification rules automatically.
What Goes Up Can Come Down
December 21, 2010
The Dodd-Frank Act directs the Sentencing Commission to amend the Sentencing Guidelines for certain fraud offenses, just as SOX did ten years ago. Those SOX amendments led to sentences greater than under the original Guidelines Manual, and a similar result will likely follow from Dodd-Frank.

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