Attorneys
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.