The Treatment of Financing Leases in a Chapter 9 Bankruptcy Case

Parts I & II

Henry Kevane
AGLF Tax-Exempt Leasing Letter (1995 & 1996)

This two-part article published in the Tax-Exempt Leasing Letter of the Association for Governmental Leasing and Finance examines the treatment of financing leases in chapter 9 municipal bankruptcy cases, including assumption/rejection issues, characterization as a "true lease," and special revenue exemptions.

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