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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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Ader added that his firm is currently bidding on a large multistore sale-leaseback for a mass merchant similar to the ShopKo deal, declining to disclose specifics.
Citing ASA Investerings Partnership the IRS disregarded the transactions as a sham, holding that, in essence, they equated to a basic sale-leaseback transaction between A and D.
13, Accounting for Leases, or as sale-leaseback transactions in accordance with paragraphs 32 and 33 of FASB Statement no.
The sale-leaseback transaction with Sainsbury's is executed at a 5.31% GBP initial cap rate, includes annual rent increases over the duration of the lease term, and carries a weighted average lease term of approximately 15 years.
The transaction represents the second large Verizon sale-leaseback purchase by Mesirow in the past few years.
is a real estate investment trust specializing in corporate sale-leaseback and build-to-suit financing and the acquisition of single-tenant net lease properties
Under pressure to restructure their struggling businesses and raise capital for developing their core assets, firms like Citigroup and Deutsche Bank have turned to sale-leaseback deals to unlock the value of their major assets.
Hunt had no "accounting-related issues" and was "not being investigated by the IRS." He said the sale-leaseback structure was proper and that the IRS hadn't contacted J.B.
The lease is part of a sale-leaseback, and there is a tax avoidance motive.
This month's column discusses a recent consensus reached by the Financial Accounting Standards Board emerging issues task force (EITF or task force) concerning letters of credit issued in conjunction with a sale-leaseback transaction.
M2 EQUITYBITES-November 23, 2018-Mesirow Financial appoints new VP of business development to expand sale-leaseback team