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Selected Issues in Domestic Tax-Exempt Leasing Transactions
Lease investors have been participating in cross-border transactions for a wide variety of municipal facilities for several years. Assets have included water and sewer systems, electric and gas distribution systems, rail rolling stock and infrastructure, and convention centers. Investors have also been participating in transactions involving U.S. state and local government entities for several years. However, the preponderance of the U.S. transactions closed to date have involved rolling stock or transit facilities.
In The Marketplace
Highlights of the latest equipment leasing news from around the country.
<B><I>Decision of Note</b></i>Federal Court Can't rule on Joint Property
The U.S. District Court for the District of Puerto Rico decided that rulings by Puerto Rican courts that a late composer's songs weren't joint property with his widow prevented a federal court from deciding the issue.
Cameo Clips
Recent cases in entertainment law.
<b><i>Clause & Effect</b></i>Issues in Drafting Work-for-Hire Agreements
The common use of content created by freelance talent has made the signing of work-for-hire agreements a common requirement of entertainment production companies. But just how specific must the contract language be to make the work-for-hire provision binding on the content creator?
Securitization May Work Beyond Music Royalty Income Stream
A securitization is a process whereby an individual or entity pools the right to future payments that it is owed, and sells this right as a security. The first individual to capitalize on the concept of securitization of intellectual property (IP) assets was musician David Bowie. He issued a bond offering backed by his copyright royalties in 25 of his albums comprising approximately 250 songs. Although industry experts expected a flood of music rights securitizations following the launch of the "Bowie Bonds" in 1997, this did not come to pass. However, securitization as a concept is not limited to just music copyright royalties. Any IP right with a proven revenue stream could be used as the underlying asset in a securitization. Therefore, there is a huge potential for extending the concept of IP securitizations to other areas of the entertainment industry.
Bit Parts
Recent developments in entertainment law.
Courthouse Steps
Recently filed cases in entertainment law, straight from the steps of the Los Angeles Superior Court.
Recent Developments from Around the States
A look at the latest cases from around the states.
National Litigation Hotline
Recent cases of importance to your practice.

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