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Benefits of Equipment Leasing

The Wilmington Trust Equipment Finance Team |
Corporate & Institutional

Because of its flexibility, leasing can benefit all types of companies: large and small, public and closely-held, high-tech, and industrial.If your business demands the use of high-priced assets, such as aircraft, railcars, vessels, or even satellites, leasing such equipment via a leveraged equipment lease may be worth investigating.An Equipment Trust allows your company the use of high-ticket equipment without the astronomical cost of purchasing the equipment outright.

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Selecting the Right Type of Aircraft Lease

Wilmington Trust |
Corporate & Institutional

The type of aircraft lease you select depends on the needs and capabilities of your company.Considerations include the company’s cash flow, working capital, balance sheet, accounting, and tax needs.Operating leases and capital finance leases are two options with different features and benefits.An off-balance sheet loan is structured to capture some of the benefits of both the operating lease and the capital lease.There are many ways to lease aircraft.

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The Delaware Tax Trap

Richard W. Nenno |
Wealth Planning

This article reprint was published in Volume 40 of the Tax Management Estates, Gifts and Trusts Journal and provides an overview of the federal tax laws known as the Delaware Tax Trap, including:A review of the Trap’s history.How to spring and not to spring the Trap, and  when to spring and not to spring the Trap.A summary of how the Trap works under current Delaware law and how it works under the laws of some other states.

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