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Multidisciplinary Valuation and Corporate Advisory Firm Transparently Serving the Full Range of Attorneys, Asset Managers, CFOs, and CPAs TM

NAV Valuation & Advisory LLC - Alternative Investment Valuation & Financial Advisory Firm

Alternative Investment Valuation and Financial Advisory Firm Transparently Serving the Full Range of Asset Managers, Attorneys, CFOs, and CPAsTM

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Justin Kuczmarski,

Section 467 Lease Payment Analysis & Valuations for Lessors

NAV analyzes and values lease payments for complex structuring. Section 467 of the Internal Revenue Code outlines how lessors can effectively structure long-term leases that resemble sales yet defer capital gains taxes.

The most critical deferral allows the lessor to not be taxed on the initial upfront cash payment, a boom to liquidity that allows the lessor/owner maximum flexibility via the Section 467 loan classification. The lessor pays out the tax and effective interest on the deemed loan over time.

Our team can perform a detailed sensitivity and/or opinion on the transaction. Companies and their advisors utilize the sensitivity analysis to perform scenarios on whether the transaction is a good fit - or not - for a Section 467 structure.

Careful consideration is required, and we work alongside seasoned tax attorneys in the review, analysis, and valuation of these lease payments. 

Our analysis can be utilized in tax appraisals, financial reporting valuations, fund valuations, and litigation support. 

Please contact us for more information.