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by Stephen E. Roulac

Download Tax Shelter Sale-leaseback Financing: The Economic Realities fb2, epub

ISBN: 088410446X
Author: Stephen E. Roulac
Language: English
Publisher: HarperCollins Distribution Services (February 2, 1977)
Pages: 172
Subcategory: No category
Rating: 4.2
Votes: 596
Size Fb2: 1635 kb
Size ePub: 1173 kb
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by Stephen E. Roulac.

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Stephen E. Roulac, American Real estate consultant. Modern Real Estate Investment: An Institutional Approach. Tax shelter sale-leaseback financing: The economic realities. Case studies in property development. Real estate syndication digest, 1972;: Principles & applications.

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'Tax shelter financing is getting difficult and expensive to obtain,'' noted .

'Tax shelter financing is getting difficult and expensive to obtain,'' noted Philip Adams, a partner in the law firm of Skadden, Arps, Slate, Meagher & Flom. 'That and the general recession are making it more difficult to find situations where the yield on the project will support the financing and any significant economic return to the investor. Nevertheless, the surveys indicate some trends.

The outcomes using tax shelter financing are compared with the situation using normal equity financing. These results indicate that such tax shelter finance instruments are not efficient vehicles for allowing companies to utilize tax losses

The outcomes using tax shelter financing are compared with the situation using normal equity financing. These results indicate that such tax shelter finance instruments are not efficient vehicles for allowing companies to utilize tax losses. Instead of continuing such tax shelter, the authorities should consider designing more efficient after-tax financing instruments, introducing a greater degree of direct refundability of losses, or eliminating the tax incentives that create the tax losses.

Chapter 20 Lease Financing ANSWERS TO END-OF-CHAPTER . Lease analysis: Year 0 Lease payment Payment tax savings Mkt Value Machine Net cash flow $.

Chapter 20 Lease Financing ANSWERS TO END-OF-CHAPTER QUESTIONS 20-1 a. The lessee is the party leasing the property. The party receiving the payments from the lease (that is, the owner of the property) is the lessor. In a sale and leaseback arrangement, the firm owning the property sells it to another firm, often a financial institution, while simultaneously entering into an agreement to lease the property back from the firm.

Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws. Some tax shelters are questionable or even illegal: Offshore companies. Due to differing tax rates and legislation in each country, tax benefits can be exploited

The financing nature of sale and leaseback transactions notwithstanding, there is no definitive guidance on the . Some use an investing classification.

Some use an investing classification.

Excerpt from the foreword: The purpose of this book is to emphasize the importance of looking to the basic economics of transactions to verify their ultimate viability by dissecting an actual transaction as described in a publicly registered offering. Some brief observations on the desirability of improved regulation of such "investments" are also made. The involved parties are identified; and the particular financing instruments that are utilized (wrap-around mortgage, prepaid interest, land lease, sale-leaseback, and repurchase options) are explained and defined. It should be emphasized that the possible outcomes analyzed here are by no means all-encompassing. Rather, it has been the intent to pursue implied directions of the venture as suggested by the offering document and related contractual arrangements. Clearly, there could be a variety of other outcomes, and each, of course, would have its own unique financial implications. The essence of the transaction is presented and appropriate references are made to the full offering document, which is included as an appendix.

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