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Category Archives: Accounting and financial reporting
New Edition! Net Leases and Sale-Leasebacks
Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2025 Edition) 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. Given their unique characteristics, net leases may be regarded as belonging to their own asset class, and the real estate professionals practicing in this field need to be familiar with the distinct issues that may arise.
The new edition includes the following updates:
- Chapter 2, The Lease, New section 2:2.5 discusses the tenant’s right of rescission, covering material breach by the landlord (including independent versus dependent covenants; constructive eviction; and landlord’s breach of the covenant to repair); mistake; and fraud.
- Chapter 5, Tax Considerations, has been further expanded in several areas:
- Subsection 5:1.3[A] covers tenant purchase options and SILO (sale-in, lease-out) transactions.
- Subsection 5:3.9[A] discusses whether a section 467 loan can satisfy the requirements for qualified real property business indebtedness.
- Subsection 5:7.3[C][1] discusses the exemption for transfer of a leasehold interest in Pennsylvania.
- Subsection 5:9.1[D] expands the discussion of choice of entity for the owner-landlord.
- Subsection 5:10.2[E] discusses layered allocations versus target allocations for partnerships.
- Subsection 5:10.6 explores the difference in tax consequences between a sale and a redemption of a partnership interest.
- Subsection 5:15 discusses solar federal tax credits in depth.
Order a print copy today.
PLI PLUS subscribers can access this title through their subscription.
Book Update: Accountants’ Liability (Third Edition)
Accountants’ Liability (Third Edition) is a comprehensive reference guide to auditor liability jurisprudence and defense strategies. Written by lawyers with decades of experience working at the regulators of the profession and representing accounting firms and their personnel, this treatise helps the reader understand how to approach a regulatory investigation and the applicable laws, rules, and professional standards promulgated by organizations such as the FASB, AICPA, NASBA, and others that govern the profession. Every year, the authors update the book to address the latest key case law relevant to various defenses and privilege/protection assertions, and the sources of current claims, the various legal theories upon which they may be instituted, and the strategies and tactics used by the parties in litigating such claims.
The new release (Release 2) includes updates to the following chapters:
- Chapter 1, Introduction
- Chapter 2, Standards of the Accounting Profession
- Chapter 10, Disciplinary Proceedings Against Accountants
Order a print copy today.
PLI PLUS subscribers can access this title through their subscription.
Free Form of the Month
PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. In an effort to highlight this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.
February’s free form:
More information about Legal Forms & Checklists:
- Forms & Checklists Flyer – This flyer provides an overview of the forms & checklists on PLI PLUS and highlights a handful of popular examples.
Free Legal Form of the Month
PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. In an effort to highlight this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.
May’s free form:
More information about Legal Forms & Checklists:
- Forms & Checklists Flyer – This flyer provides an overview of the forms & checklists on PLI PLUS and highlights a handful of popular examples.
- Popular PLUS Forms – This flyer provides a list of the top five most downloaded forms in prominent practice areas on PLI PLUS.
New Title! Corporate Valuation in Mergers and Acquisitions
PLI Press is proud to announce the publication of the new treatise Corporate Valuation in Mergers and Acquisitions.
This book offers a solid primer on the legal, finance, accounting, and economic aspects of valuation in merger and acquisition (“M&A”) transactions. It addresses a wide range of issues that can arise in the process of evaluating a target or acquirer in an M&A transaction. The book also provides helpful reference materials in each chapter that the reader may consult when facing a particular issue, along with many documentary appendices relating to valuation issues.
This book offers a solid primer on the legal, finance, accounting, and economic aspects of valuation in merger and acquisition (“M&A”) transactions. It addresses a wide range of issues that can arise in the process of evaluating a target or acquirer in an M&A transaction. The book also provides helpful reference materials in each chapter that the reader may consult when facing a particular issue, along with many documentary appendices relating to valuation issues.
Notably, the book covers the following important topics:
- Basic business and regulatory M&A principles (see Chapter 1)
- Valuation due diligence (see Chapter 3)
- The process for determining a target’s value (see Chapter 4)
- The Relative Valuation Techniques (see Chapter 15)
- Valuation issues in management-led leveraged buyouts of publicly held companies (see Chapter 18)
- The valuation of commercial banks (see Chapter 19)
- Arbitrage Pricing and Adjusted Present Value Models (see Chapter 20)
In addition, the book examines the role of investment bankers, valuation experts, and the courts in several instructive M&A cases.
We are excited to share this new title with you!
PLUS Subscribers can access this title with their subscription.
Order a print copy today.
Is your library interested in subscribing to PLI’s Standing Order Plan (SOP)? SOP subscribers automatically receive print copies of new titles to review upon release. If you decide to keep the title, you will receive a discount up to 25% off the title and all future supplements. Call 877.900.5291 or email libraryrelations@pli.edu to learn more.