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Operating Leases

Stinson LLP

Bureau of Land Management Rules Signify Shift Toward Conservation

Stinson LLP on

The Bureau of Land Management (BLM) has finalized two rules to further prioritize the health of public lands and facilitate renewable energy leases: the Conservation and Landscape Health Rule and the Rights-of-Way, Leasing,...more

Morgan Lewis

JOL vs. JOLCO in the Aviation Sector: What Are They and How Do They Differ?

Morgan Lewis on

2022 saw a gradual return of Japanese operating leases (JOLs) and Japanese operating leases with call options (JOLCOs) in the aviation sector. These products are essentially used to deploy Japanese equity, bringing back more...more

Bracewell LLP

Utilizing REITs for Midstream Assets

Bracewell LLP on

The real estate investment trust (REIT) has been a preferred vehicle for investment in income producing real estate portfolios. The REIT provides investors with many federal income tax benefits associated with C-corporations,...more

White & Case LLP

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

White & Case LLP on

On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

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