Tax Exempt Leasing
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Workshop 2023 Bundle
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This panel will cover intermediate and advanced topics in tax-exempt leasing, including topics in state law and federal securities and tax law. Commercial financial disclosure laws regulate some lessors and are now in effect in a handful of states, with new legislation introduced in several more states. Panelists will highlight the new laws, their impact on lease transactions, and national efforts to create uniform disclosure laws.
Panelists will also take a deep dive into the federal securities laws of lease financing and discuss the framework for analyzing leases, including a general discussion of the Howey and Reves tests, and a series of SEC no-action letters directly applicable to lease financing structures. Finally, the panel will cover fundamental, but advanced, tax topics routinely at issue in tax-exempt leasing transactions, such as distinguishing true leases from capital leases, properly completing the IRS Form 8038-G (Line 20), and dealing with escrow extensions and qualified stated interest original issue discount.
- Nathan Canova, Dorsey & Whitney LLP
- Harsha A. Sekar, Michael Best & Friedrich LLP
- Alan Woolever, Gilmore & Bell, P.C.