Tax shelter sale-leaseback financing: The economic realities - Hardcover

Roulac, Stephen E

Hardcover

ISBN 10: 088410446X ISBN 13: 9780884104469

Publisher: Ballinger Pub. Co, 1976

Synopsis

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.

About this edition

• Publisher: Ballinger Pub. Co
• Publication date: 1976
• ISBN 10: 088410446X
• ISBN 13: 9780884104469
• Binding: Hardcover
• Number of pages: 158