Skip to main content

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2016 Edition)

Author(s): Ken Miller
Practice Area: Accounting and financial reporting, Commercial real estate, Estate tax, Estates and trusts, Real estate, Real property, Tax
Date: Aug 2016 i Other versions can be found in the Related Items tab.
ISBN: 9781402427237
PLI Item #: 188584

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2016 Edition) covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment.

Authored by Ken Miller (Gorman & Miller), this book provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement.

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2016 Edition) includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.

Please click here to view the latest update information for this title: Last Update Information

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.