Kris Ferranti and Derek Kershaw Discuss Section 467 Leases in ABA�s Spring eReport

Published Date
Jun 1, 2023
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Real Estate partner Kris Ferranti and Tax partner Derek Kershaw examine the advantages and potential risks for commercial leases that fall under Section 467 of the Internal Revenue Code in an article published in the Real Property section of the American Bar Association’s Spring 2023 eReport.
The article, entitled “467 Leases: Maximizing Tax Benefits while Minimizing Bankruptcy Risks,” explains the qualifications under the rule, the options available to landlords and tenants to maximize tax benefits and steps that can be taken to minimize potential adverse effects.

Read “467 Leases: Maximizing Tax Benefits while Minimizing Bankruptcy Risks.”

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This content was originally published by Shearman & Sterling before the A&O Shearman merger