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Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2020 Edition)

Author(s): Ken Miller
Practice Area: Real estate, Tax
Date: Jun 2020 i Other versions can be found in the Related Items tab.
ISBN: 9781402436505
PLI Item #: 293577
Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies, authored by specialist Ken Miller (Gorman &Miller), covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks with a focus on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. 

The book includes in-depth guidance on sophisticated and complex structuring issues, particularly with respect to the latest tax and financial accounting rules, and provides readers with several appendices to assist with the nuts and bolts of net leasing practice, such as a complete sample Net Lease.
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Ken Miller’s practice includes both real estate transactions and litigation. He specializes in the area of commercial real estate transactions. Since 1999, he has represented clients in the successful closing of over $6 billion of commercial real estate transactions throughout the United States, primarily involving net leased properties. His recent transactions include $1 billion in sale-leasebacks with public companies, such as Citibank, BMO Harris Bank, Rite Aid, and Pep Boys; the roughly $100 million acquisition of the Alcon Laboratories contact lens manufacturing facility subject to the Alcon lease; the acquisition of  limited liability companies owning a $200 million investment banking headquarters building; residual value financings; credit tenant lease financings; and the acquisition of remainder interests in over two million square feet of commercial property.

He also represents clients in real estate litigation, workouts and other disputes. Recent litigated matters and workouts include the litigation and successful settlement of a mechanic’s lien foreclosure action on behalf of the general contractor, the litigation and successful settlement of a dispute involving a fair market value purchase option on behalf of a real estate investor, the representation of a commercial landlord in connection with the bankruptcy of the sole tenant and the representation of a lender in a real estate loan workout.

Mr. Miller obtained his Bachelor of Arts from Hamilton College (summa cum laude) in 1978 and his JD from Stanford Law School in 1981. He has been admitted to practice in California since 1981 and is a resident of our Santa Monica office.