The 547(c)(4) New Value Defense: Paid or Unpaid
It will come as no surprise that there is a long-standing split of authorities among the courts concerning whether or not subsequent new value must remain unpaid for the purposes of ' 547(c)(4). This article discusses where the courts stand today.
IRS SILO Settlement Initiative
On Aug. 6, 2008, the IRS announced settlement initiatives for more than 45 large corporate taxpayers that engaged in Lease-In/Lease-Out ("LILO") or Sale-In/Lease-Out ("SILO") transactions, which were designated as listed transactions in 2000 and 2005 respectively.
e-Mail Exchanges As Binding Contracts
As a number of recent decisions in New York and elsewhere make absolutely clear, for good or for ill, parties now can conclude a contract, or amend an existing contract, via e-mail.
Legislative Update
This article provides relevant highlights of legislative and regulatory reactions to the tumultuous financial events affecting equipment leasing.
The Art in Marketing Strategy ' Creativity vs. Memory <i>The Tools of Marketing Aren't the Strategy</i>
The curse ' and challenge ' of marketing is that it's at the apex of competition, which depends for its success on being ahead of the curve. Competing requires attracting the target audience's attention, generating excitement, enforcing credibility, and, in the case of professional services, building a context and an opportunity for selling. And it's all got to be done better than the competitors are doing it. Then it has a better chance to get to the bottom line ' which is the ultimate goal and value of marketing.
LAW FIRM MARKETING AND DIVERSITY
LAW FIRM MARKETING AND DIVERSITY concludes this series. Efforts to overcome a client's mis-understandings of the value diversity brings can be divided into two fundamental approaches. First, understanding the client. You know his/her predilections on a sensitive social issue. Because you know them, you are able to create a marketing message that balances the equation and maintains the relationships on both ends, with him and with other buyers who have very different predilections. Second, and on…