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A transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


a property transaction in which the buyer leases the property to the seller.
Collins Dictionary of Law © W.J. Stewart, 2006
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Most such "Syndics" were appointed by property developers, when investors were buying leasebacks off-plan.
Cushman & Wakefield represented Verizon on the $344 million sale and leaseback of its 1.15-million-square foot campus in Irving, TX.
Larger companies that execute sale leasebacks might do so to avoid the cost and expense of having internal facilities management staffs.
The hot market for property has seen businesses rushing to cash in the value of their buildings in sale and leaseback deals.
When doing sale and leasebacks it is also essential that the terms agreed match the occupier's business requirements, both now and in the future.
Treatment of Disqualified Leasebacks and Long-Term Agreements
Thus, the proposed regulations would limit the application of rent-leveling to disqualified leasebacks or long-term arrangements (discussed below).
Birmingham, AL, January 05, 2015 --( STREAM Capital Partners ("STREAM"), a boutique net lease and sale leaseback advisory group, recently advised the seller, a family office, on the sale of a portfolio of 18 KFC properties.
The sale and leaseback has long been used by companies to extract money from their property in order to invest in their core business.
Similarly, investors are seeking to plough unprecedented levels of equity and debt into the region's property market and the growth of structured sale and leasebacks will be a major source of product for the market.
28, Accounting for Sales with Leasebacks. According to paragraphs 21 and 22, sales of property subject to operating leases or sales of property leased by or intended to be leased by the third-party purchaser to another party should be treated as borrowings if the seller retains substantial ownership risks, as defined in these paragraphs, in the leased property.