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Safe harbor lease |
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Safe harbor leaseA lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them.Safe harbor lease Similar MatchesSafe harborSafe harborOften used in risk arbitrage as a form of shark repellent. A target company acquires a business so onerously regulated that it makes the target less attractive, giving it, in effect, a safe harbor. |
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