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Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2018 Edition)

Author(s): Ken Miller
Practice Area: Commercial real estate, Real estate, Real property, Tax
Date: Jun 2018 i Other versions can be found in the Related Items tab.
ISBN: 9781402431371
PLI Item #: 239408
Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies 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. 

This title authored by specialist Ken Miller (Gorman & Miller) 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 includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.
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Ken Miller specializes in the area of commercial real estate transactions. Since 1999, he has represented clients in the successful closing of over $7 billion of commercial real estate transactions throughout the United States, primarily involving net leased properties. His recent transactions include over $1 billion in sale-leasebacks with public companies, such as Walgreens, 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. Most recently, he represented the buyer of the 664,000 square foot net leased Dow Texas Innovation Center in Lake Jackson, Texas.

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 practices in Santa Monica, California.