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Commercial landlords' duty upon tenants' abandonment - to mitigate?

Article Abstract:

State courts still adhering to the traditional rule that commercial lessors have no duty to mitigate when abandonment occurs should adopt the modern rule requiring mitigation because it is consistent with contract law principles and promotes a fair result for both parties while minimizing waste. The traditional rule can leave the lessor better off than if the lease was not abandoned and can result in underutilization of property. The ideal state mitigation statute would also resolve the question of which party has the burden of proof regarding mitigation efforts.

Abandonment of property, Abandonment (Law), states

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Venture capital and corporate governance: evolving the limited liability company to finance the entrepreneurial business

Article Abstract:

The author discusses the role of venture capital financing in relation to corporate financing generally in the US. Topics include the emergence of limited liability companies with respect to raising capital, the advantages of LLCs over corporations, and the variations among the states in the management of LLCs.

States, Finance, Venture capital, Limited liability companies, Corporations, Corporate finance, Entrepreneurship

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Synthetic leases: structured finance, financial accounting and tax ownership

Article Abstract:

The author discusses synthetic lease transactions among public companies, methods of challenging lease transactions, and the treatment of transactions under state mortgage laws and federal tax law.

Real estate, Real property

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