A Lease Is a Lease Is a ' Loan? Avoiding Recharacterization

This article explores the impact of recharacterization, and discusses the tests developed by courts to determine whether a lease will be considered to be a secured loan. Then, a review of the most recent cases shows the characterization tests in practice.

12 minute read November 19, 2012 at 11:05 AM
By
Pamela J. Martinson
A Lease Is a Lease Is a ' Loan? Avoiding Recharacterization

The topic of recharacterizing leases as secured loans is not a new one, and is a staple of programs on yearly developments in commercial law.

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