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Search by topic:   07666. SAFE HARBOR LEASING. Overview of this type of equipment financing, which was actually designed as a method of allowing unprofitable companies to transfer tax benefits they couldn't use to profitable companies; was legal under IRS rules only from 1981-83. What safe harbor is and how it works; comparisons to true leasing; how companies used it and why it was repealed; requirements for qualifying; new type of "finance lease" instituted by Congress to begin Jan. 1984; consideration of options for various types of companies, comparing ownership, true leases, safe harbor leases, and new finance leases. Safe harbor best for unprofitable lessees; ownership best for profitable lessees; true lease best for lessors. 10p. 17f. 12b.   $70 Copyright 2002 Academic Research Papers Associate Term Paper Sites: Academic Research Papers Academic-Research-Papers Research Central Term Paper Assistance