Leasing

Orrick’s dominance in the finance area extends to a wide array of domestic and cross-border lease financings.

We advise clients on the financing of major infrastructure and other facilities for both taxable and tax-exempt entities of various types. These transactions include both defeased and non-defeased leases involving utilities, transit authorities, and others as lessees; cross-border leases to and from the United States, France, the United Kingdom, Germany, Sweden, and Japan; and synthetic leases, including the restructuring
of existing synthetic leases in a manner to reduce potential real property transfer taxes.

Our lawyers have structured virtually every type of lease transaction for lessees, lenders, equity investors, and credit enhancers involving a wide variety of assets, including power plants, transmission lines, transit vehicles, transit vehicle maintenance facilities, convention centers, railcars, mining equipment, ships, aircraft, sports stadiums, assets that are qualified technological equipment (QTE), and others.

With several of our partners working in the leasing area for over 25 years, we have the unique ability to manage extremely complex transactions with unparalleled efficiency and economy. In addition, our leasing team frequently works with our top ranked public and financial markets groups, as well as our leading tax practice to offer clients the most sophisticated structuring available.