PLI Press is proud to announce the publication of the new edition of Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies.
The treatise covers all aspects of the ownership, financing, documentation, taxation, and accounting for net leases with a focus on those areas where the treatment of net leases differs from the treatment of other forms of real estate investment. It includes in-depth guidance on sophisticated and complex structuring issues, particularly with respect to the latest tax and financial accounting rules, and provides readers with several appendices to assist with the nuts and bolts of net leasing practice, including a sample Net Lease and a sample Ground Lease.
Highlights of the 2022 Edition include:
- Tenant Purchase Options. Chapter 2 (The Lease) has been updated with an expanded discussion of the risks to the landlord arising from a tenant purchase option.
- Tax Considerations. Chapter 5 (Tax Considerations) has been updated with new material on section 1031(f) and related party exchanges, allocating interest payments between deductible and non-deductible uses, transfer tax liability, series LLCs, promoted interests, and more.
- Sample Net Lease: Appendix E (Sample Net Lease) has been updated with new Force Majeure and Right to Go Dark provisions.
Order a print copy today.
PLI PLUS subscribers can access this title through their subscription.