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We found 931 results for "Equipment Leasing Newsletter"...

Who Moved My FASB?
October 29, 2009
The FASB's Accounting Standard Codification topical system has permanently changed how accountants, lawyers, educators, regulators, and finance professionals will cite and research myriad rules that govern how companies account for and present their financial transactions and financial statements.
Deals At Risk: Textron Opens Door to IRS Discovery of 'Tax Accrual Workpapers'
October 29, 2009
SILOs underlie a confrontation between a taxpayer and the IRS in the new First Circuit case of <i>United States v. Textron Inc.</i> But that decision was not just about the legality or taxing of such leases. Rather, it has grave consequences on a far more sweeping issue: the inability of taxpayers to shield from disclosure so-called "tax accrual workpapers," documents typically prepared by in-house tax attorneys that set out in detail sensitive areas of tax liability.
Movers & Shakers
September 29, 2009
Highlights of the latest equipment leasing news from around the country.
The Impact of the Credit Crisis on DIP Financing
September 29, 2009
A byproduct of the frozen credit markets was the unexpected contraction of available debtor-in-possession financing (DIP financing). Historically, DIP financings have had the lowest default rates among commercial loans, and until the recent market disruption, only two significant DIP loans had defaulted, and only one of those resulting in a sub-par recovery.
The Equipment ABS Market
September 29, 2009
This article: 1) as a matter of background, discusses the basic economics of a TALF loan backed by equipment ABS and provides a general overview of the collateral eligibility requirements of TALF relating to equipment ABS, and 2) discusses the key hurdle (i.e., achieving a AAA rating) prospective issuers have encountered, and will likely continue to encounter in the near term under the existing paradigm, in their attempts to structure and execute equipment ABS in the current market.
The General Growth Properties Bankruptcy and the Future of Securitizations
September 29, 2009
Do the recent rulings in the General Growth Properties bankruptcy spell doom for equipment debt securitizations? Not necessarily so, according to the recent rulings of Southern District of New York Bankruptcy Judge Allan Gropper in the $27 billion General Growth Properties Chapter 11 bankruptcy &mdash; at least with respect to the issue of substantive consolidation.
e-Retailing Is Crawling Back, Overall Spending Decrease Narrows
August 27, 2009
The numbers on U.S. e-commerce activity for the second quarter are in ' and they're good, indicating per se that the economy may be making a break from the recession.
In the Marketplace
August 27, 2009
Highlights of the latest equipment leasing news from around the country.
Performing a Litigation Audit on Your Lease Agreements
August 27, 2009
This article discusses the applicable general principles and drafting considerations for some of the most frequently litigated boilerplate provisions: choice-of-law, forum selection, venue, jury trial waiver and attorney's fees.
What's New in the Law
August 26, 2009
Highlights of the latest equipment leasing cases.

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  • Risks of “Baseball Arbitration” in Resolving Real Estate Disputes
    “Baseball arbitration” refers to the process used in Major League Baseball in which if an eligible player's representative and the club ownership cannot reach a compensation agreement through negotiation, each party enters a final submission and during a formal hearing each side — player and management — presents its case and then the designated panel of arbitrators chooses one of the salary bids with no other result being allowed. This method has become increasingly popular even beyond the sport of baseball.
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  • Private Equity Valuation: A Significant Decision
    Insiders (and others) in the private equity business are accustomed to seeing a good deal of discussion ' academic and trade ' on the question of the appropriate methods of valuing private equity positions and securities which are otherwise illiquid. An interesting recent decision in the Southern District has been brought to our attention. The case is <i>In Re Allied Capital Corp.</i>, CCH Fed. SEC L. Rep. 92411 (US DC, S.D.N.Y., Apr. 25, 2003). Judge Lynch's decision is well written, the Judge reviewing a motion to dismiss by a business development company, Allied Capital, against a strike suit claiming that Allied's method of valuing its portfolio failed adequately to account for i) conditions at the companies themselves and ii) market conditions. The complaint appears to be, as is often the case, slap dash, content to point out that Allied revalued some of its positions, marking them down for a variety of reasons, and the stock price went down - all this, in the view of plaintiff's counsel, amounting to violations of Rule 10b-5.
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