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Advantages of Like-Kind Exchanges

Corporate & Institutional

Like-kind exchanges offer corporations the opportunity to maximize their return on investments while minimizing their capital gains tax bill. Allowable under Internal Revenue Code 1031, like-kind exchanges are used to defer the payment of a capital gain on the sale of property or other investments. The original cost of the relinquished property is transferred to

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Understanding Aircraft Sale-Leasebacks

The Wilmington Trust Equipment Finance Team |
Corporate & Institutional

If your company finds it more advantageous to purchase aircraft rather than to lease, an aircraft sale-leaseback may be an option. Many factors affect the decision to enter into a sale-leaseback arrangement. A sale-leaseback gives you greater flexibility to control the tax consequences of your aircraft operations. It can also provide a method of financing,

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Capital Notes April 2016

Clayton "Cam" Albright III |
Investment Management

1Q earnings. This time it’s different. So here we are smack dab in the middle of earnings season for the recently completed first quarter. The conversation about earnings at present is going to be different from the usual topics, e.g., which companies are beating their estimates, which sectors are outperforming or underperforming, etc. Instead, we

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