2020 may see many changes to the political arena and possible changes in the Tax Code. This article will examine areas of the Tax Code that lessors should monitor for opportunities as well as with caution.... read more

Mar/Apr 2020

2019 will see many changes to the leasing marketplace, including the initial implementation of the new lease accounting standards as established by ASC 842 and IFRS 16. This article will examine some observations found in the industry as lessees wrestle with implementing these new standards and explore how lease structures may evolve again. ... read more

January/February 2019

The traditional equipment financing market continuously evolves with changes in accounting rules, tax laws, equipment financed and financing structures. Many investors previously considered lessors of equipment are now exploring other specialized financing opportunities. Joe Sebik explains the basics behind the types of investments and the benefits that accrue to investors in certain alternative energy projects. ... read more

November/December 2018

ASC 842 expands the failed sale-leaseback concept to include equipment. Under ASC 840, only real estate was subject to this accounting approach. Unless the current tax rules change, a similar issue arises when considering the tax effect of certain sale leasebacks. These factors mostly affect the lessee however lessors should be aware of them when structuring leases. Joe Sebik explains the accounting and tax ramifications and considers how the approaches may have to change to accommodate the new rules. ... read more

September/October 2018

With ASC 842 requiring all leases to be placed on balance sheet, will more lessees seek to structure equipment financing arrangements as service contracts, and is that really possible?... read more

Jul/Aug 2018

With ASC 842 requiring all leases to be placed on balance sheet, will lease structures change to minimize the effect of the balance sheet capitalization?... read more

Monitor 100 2018

Following tax reform, Joe Sebik discusses the need for lease salespeople to become more skilled in generating lease-versus-own financial analyses. ... read more

May/June 2018

In the second installment of a series, Joe Sebik discusses the potential upsides and pitfalls of the Tax Cuts and Jobs Act.... read more

March/April 2018

In the first article of a series, Joe Sebik discusses the Tax Cuts and Jobs Act and summarizes the major changes in store for the equipment finance industry.... read more

January/February 2018