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Leasing News is a web site that posts information, news, and
entertainment for the commercial alternate financing,
bank
, finance and leasing industry

kitmenkin@leasingnews.org
   

Sales Representative
San Francisco


2 to 3 Years in Financial Services

The keys to success at ATEL include:

Ability to learn quickly and effectively
Money motivated
Competitive, never say die attitude

"You were born to win, but to be a winner,
you must plan to win, prepare to win,
and expect to win." - Zig Ziglar

For Further Information, click here

www.atel.com
ATEL Capital Group, headquartered in the Transamerica Pyramid in San Francisco, is one of the largest independent equipment financing companies in the US serving a wide range of industries, focusing on Fortune 1000 companies and other near investment grade credit corporations. Since 1977 ATEL has priced, structured and negotiated in excess of $30 billion of equipment lease financing transactions



Monday, April 25, 2016



Today's Equipment Leasing Headlines

Position Wanted---Risk Management
  Seeking New Opportunities
Top Stories  -  April 18  - April 22
(Opened Most by Readers)
March 31, 2016 Leasing/Finance Association Membership
   by Christopher Menkin, Editor/Publisher
Alternate Finance Association Membership
   United States
Leasing Industry Ads---Help Wanted
Atel Capital/Ascentium Capital/TopMark Funding
Cover Letter Length Guidelines
Career Crossroad---By Emily Fitzpatrick/RII
Revenue Ruling 179
Leasing 102 by Mr. Terry Winders, CLFP
CLFP Academy for Lease & Finance Professionals
  Two Up-Coming Classes
Labrador Retriever Mix
Albany, New York  Adopt-a-Dog
Twelve Attorneys Against Evergreen Abuse
Updated
News Briefs---
ELFA Reports Business Up 33% from February
  But down 11% from March a Year Earlier
Largest Phila.-based bank plans 11% payroll cut
  Laying Off 44 of its Higher-Paid Workers
$10 switches cost Bangladesh’s central bank $81 million
  Bank also was "completely devoid of a firewall"
FAA orders urgent fix to engines
   that could shut down on Boeing 787s
Inside the Mind of the Bank:
  4 Factors Affecting a Small Business Loan
Lipsey, Wilmers part of group buying 4 New England
   newspapers - Birdland Acquisition aims for higher quality

Broker/Funder/Industry Lists | Features (writer's columns)
Top Ten Stories Chosen by Readers | Top Stories last six months

www.leasingcomplaints.com (Be Careful of Doing Business)
www.evergreenleasingnews.org
Leasing News Icon for Android Mobile Device

You May have Missed---
   SparkPeople--Live Healthier and Longer
   Winter Poem
    Sports Briefs---
      California Nuts Brief---
       "Gimme that Wine"    
          This Day in American History
         SuDoku
           Daily Puzzle
             GasBuddy
               Weather, USA or specific area
                 Traffic Live----

######## surrounding the article denotes it is a “press release” and was not written by Leasing News nor information verified, but from the source noted. When an article is signed by the writer, it is considered a “by line.” It reflects the opinion and research of the writer.


Email Leasing News to a colleague and recommend they subscribe.
It’s easy. Have them email: kitmenkin@leasingnews.org
with “subscribe” in the subject line.




[headlines]

--------------------------------------------------------------

Position Wanted---Risk Management
  Seeking New Opportunities

Each Week Leasing News is pleased, as a service to its readership, to offer completely free ads placed by candidates for jobs in the industry. These ads also can be accessed directly on the website at: 
http://www.leasingnews.org/Classified/Jwanted/Jwanted.htm

Each ad is limited to (100) words and ads repeat for up to 6 months unless the candidate tells us to stop. Your submissions should be received here by the end of each week.
Please encourage friends and colleagues to take advantage of this service, including recent graduates and others interested in leasing and related careers.

Risk Management
Chicago Based
Highly knowledgeable and analytical Equipment Leasing Executive; leveraging 25 years in Portfolio Management, Operations, Credit, and Collections within Banking environment and Commercial Equipment Leasing Industry; proven track record, developing/implementing strategies, sound operational excellence and process improvement, while maximizing revenues and positioning organizations for greater success. wgriffith61@yahoo.com
Resume: http://leasingnews.org/items/BGriffithResume2015.pdf

 


[headlines]
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Top Stories  -  April 18  - April 22
(Opened Most by Readers)

(1) Craig Rose Passes Away
        San Diego, California Lessor
http://leasingnews.org/archives/Apr2016/04_22.htm#rose

(2) Calif. DBO Notifies 322 CFLL Licensees, 8 CDDTL Licensees
Possible Revocation for Failure to File Annual Reports
http://leasingnews.org/archives/Apr2016/04_18.htm#dbo

(3) Dale Kluga Sells Cobra Capital
          Will Continue to Manage
http://leasingnews.org/archives/Apr2016/04_22.htm#kluga

(Tie) (4) Get that Corporate Resolution!
       By Tom McCurnin, Leasing News Legal Editor
http://leasingnews.org/archives/Apr2016/04_20.htm#get

(Tie) (4) New Hires---Promotions in the Leasing Business
       and Related Industries
http://leasingnews.org/archives/Apr2016/04_22.htm#hires

(6) Axis Capital Debuts in Top 10 of Monitor Daily’s
            Listing of Top Private Independents
http://leasingnews.org/archives/Apr2016/04_20.htm#axis

(7) Archives ---April 20, 2005  Kit Menkin Moves
   Santa Clara, Ca. to Los Gatos, Ca.
http://leasingnews.org/archives/Apr2016/04_20.htm#archives

(8) “Should I Run a Background Check on Myself?”
   Career Crossroad---By Emily Fitzpatrick/RII
http://leasingnews.org/archives/Apr2016/04_18.htm#crossroad

(9) Answer: Would you Do This Deal?
         PimerMed Products, Inc.
Credit/Collections #102 by Ben Carlile
http://leasingnews.org/archives/Apr2016/04_20.htm#answer

(Tie) (10) Can the US Treasury Market Absorb a $750 Billion
        Saudi Arabian Fire Sale?
http://247wallst.com/economy/2016/04/18/can-the-us-treasury-market-absorb-a-750-billion-saudi-arabian-fire-sale/

(Tie) (10) February--March, 2015--The List
    "The Good, the Bad and the Ugly"
http://leasingnews.org/archives/Apr2016/04_20.htm#list_feb

 


(Leasing News provides this ad as a trade for appraisals and equipment valuations provided by Ed Castagna)


[headlines]
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March 31, 2016 Leasing/Finance Association Membership
by Christopher Menkin, Editor/Publisher

 

575 Equipment Leasing and Finance Association
449 National Association of Equipment and Leasing Brokers
310 Certified Leasing Professional Foundation
283 Commercial Finance Association
256 Association of Government Leasing and Finance
234 Canadian Finance & Leasing Association
230 National Equipment Finance Association
numbers as of April 2016

Generally, year-end membership numbers do not include those who have not renewed their annual dues. Many associations wait two to three months until "writing off" those who do not renew. It also should be realized this period also includes new members. Leasing News has been tracking these numbers for both year-end and March 31 since 2000 as these numbers are viewed by me as the more accurate year-end membership numbers.

ELFA NAELB AGLF NEFA UAEL EAEL
March 575 449 256 230
2016 622 447 262 230 * *
2015 576 469 249 205 * *
2014 574 557 315 207 * *
2013 583 557 285 193 * *
2012 565 617 274 191 * *
2011 582 696 250 210 * *
2010 604 847 238 274 * *
2009 700 1,021 265 289 183
2008 741 1,089 277 314 181
2007 768 950 255 314 196
2006 817 731 255 314 198
2005 780 648 255 297 180
3003 732 480 203 248 191
2002 862 433 263 378 216
2001 873 415 343 379 227
2000 850 475 250 589 240

The chart above shows it was a tough year for association membership. I don't think the alternate finance companies are the reason the numbers are not higher.

The fact is the banking and finance industry are changing due to all the liquidity by crowdfunding, merchant advance, hedge funds and other such groups. I also believe many of the alternate financing consumer loans are, in reality, for business purposes. I think most of the alternate finance business is subprime. Yes, Alternate Financing is doing more and more business, but mostly loans banks turn down.

The main reasons for the decline are consolidation, mergers and acquisitions that have cut into the competition for the better credit that require the best rate and terms available to them. Companies like Finance Pacific, First American Equipment Finance, to name a few, are doing more business at better yields as well as offering better interest rates. They are also financial technology savvy. There is also growth in the banks themselves who also have turned to financial technology, as well as from companies such as Ascentium Capital, Element Financial, Signature Bank, and the shakeup at GE Capital will produce more competition as very talented people go to GE Capital former competition.

Financial technology has also reduced the need for human administration as software is delivering more and more tasks at a much lower cost and more effectively, too.

We are too close to the forest to see the trees. Many of us are looking too closely at small details, and/or too closely involved to realize the major changes happening in the financial industry.

Woody Sutton left as President and CEO at the end of last year, giving a full year's notice. In his farewell address, he said, "2015 has been a very successful year for ELFA. A total of 65 companies joined our association and 94% of our existing members renewed their memberships-resulting in the highest retention rate in recent memory." (1) It was accurate at the time, but not as of March 31, 2016. The ELFA chart below reflects who did not renew, primarily due to mergers and acquisitions, as stated earlier in my hypothesis: 

Company Type 2016 2015 7-Jul 2014 2013 2012 2011 2010
Accountant 8 8 7 8 9 7 6 7
Bank 126 134 118 110 97 81 77 92
Broker/Packager 8 7 8 8 8 9 11 13
Captive 68 70 63 60 64 60 65 56
Collection Agency 2 4 2 3 5 6 11 6
Consultant 30 30 29 27 27 21 28 34
Equipment Management 28 37 28 40 48 55 51 48
Executive Recruiter 5 5 4 3 2 2 3 3
Multi-Line Commercial Finance 47 50 47 52 54 62 69 72
Investment Bank 10 10 4 5 7 7 8 6
Insurance Company 5 7 7 5 6 4 5 7
Independent Finance Company 132 142 142 140 140 129 126 142
Law Firm 79 88 87 87 91 93 95 90
Publisher 4 4 3 2 2 2 1 1
Software Provider 21 24 25 24 23 24 26 27
University/Government 2 2
575 622 576 574 583 565 682 604

What you see is primarily the results of consolidations and mergers in both the leasing and banking industry. While the bank numbers in the chart appear down, they really are not after all the mergers and acquisitions. Note the growth of this category, showing comparing others that have remained similar throughout the last five years.

However, at the same time, there are major losses of membership in banks and independent finance companies. There also are changes in Equipment Management and Law Firms, another result of the consolidations.

I firmly believe ELFA still delivers with conferences, education, meetings, and governmental influence, as well as excellent networking. I recommend all professional join ELFA. They even now are involved with the Certified Leasing and Finance Foundation and continue with the Equipment Leasing and Finance Foundation.

The National Association of Equipment Leasing and Brokers remains behind the times as they do not include finance in their name, or as important, even in their broker school. They are the only one in the school group that doesn't emphasize business loans and alternate financing. Two of the schools also offer education on real estate loans as well as factoring. Wake up, NAELB. (2) 

A broker today has to have many options in his bag to close a sale.Typically in Leasing News emails from brokers, I see many include in their signature: "Ask about our Working Capital Loans."

Even NAELB Membership Chairman Rosanne Wilson, CLFP, BPB, has on her signature, “ASK ABOUT OUR QUICK & EASY WORKING CAPITAL PROGRAMS !”

March 2016 2015 2014 2013 2012 2011 2010
Associate 22 23 23 22 22 31 38 42
Broker 328 328 355 421 440 499 579 710
Additional Broker 0 0 0 1 4 5 1 1
Funding Source 99 96 91 102 91 82 78 93
Additional Funder 0 0 0 0 0 0 0 1
449 447 469 546 557 617 696 847

Note the actual membership increase is due to having more funders,
who by the way, do not have voting rights. This is a broker organization and there is no funder on the board of directors or ability to vote on issues (Attorney Joe Bonanno, CLFP, is on the board, as legal counsel, and it is my opinion the board should be listening to him on non-legal issues better than they did in 2015, according to several directors off-the-record that I have spoken with.)

It is also interesting to observe that there are a high number of funders who attend conferences, especially in relation to the number of brokers who attend. Years ago it was quite the opposite.

Perhaps the greatest success story is the growth of the Certified Lease & Finance Professional Foundation. Not only did they expand into business loans, working capital education, in their new handbook*, but are preparing for the new FASB rules which for the leasing expert will bring in more business. There are many companies such as ATEL Capital and major banks who will be able to exploit the financial advantage of an operating lease to a successful, existing company.
(See Terry Winder’s column in today’s news edition.)

Certified Leasing and Finance Professionals (individuals)

March:310
2016: 289
2015: 213
2014: 199
2013: 173
2012: 168
2011: 174
2010: 159
2009: 182
2008: 179
2007: 204

This included over 12 who retired last year as well, Executive Director Reid Raykovich, CLFP, is scoring many from the last testing and the May 12 San Francisco Academy is sold out. In addition to the Equipment Leasing and Finance Association involvement, the major change may be the companies who are sponsoring employees to become CLFP's. Most of larger number per company are funders, of course, but there are brokers, attorneys, and service providers that add up to 310.

Companies with More than 2 CLFP's:

Number of CLFPs Company
53     First American Equipment Finance
20     Financial Pacific Leasing
14     Ascentium Capital
13     Allegiant Partners, Inc.
8       GreatAmerica Financial Services
8       Orion First Financial
7       Arvest Bank
7       Celtic Commercial Finance
7       ECS Financial Services
6       Banc of California
6       Bank of the West
5       Great American Insurance
5       Maxim Commercial Capital LLC
5       Northland Capital
5       Provident Equipment Leasing
4       Stearns Bank
3       Diversified Capital Credit
3       FSG Leasing Inc.
3       Innovative Lease Services, Inc.
3       LeaseTeam Inc.
3       Pacifica Capital
2       Alliance Funding Group
2       BSB Leasing
2       Canon Financial Services Inc.
2       Commerce Bank
2       Dakota Financial
2       Finance Capital
2       Go Capital
2       Huntington Equipment Finance
2       KLC Financial, Inc.
2       National Funding
2       NCMIC Finance Corporation
2       Padco Financial Services Inc.
2       Pinnacle Business Finance Inc.
2       Portfolio Financial Servicing Company
2       Providence Capital Funding, Inc.
2       TEQlease

$59.95
388 Pages
Available at Amazon or direct at:
https://www.createspace.com/6091993

Why I Became a CLFP
http://www.leasingnews.org/CLP/Index.htm

 

March:283
2016: 262
2015: 280
2014: 280
2013: 275
2012: 265

The members here are more involved in accounts receivable financing, alternate financing, asset financing, business loans, dealer financing, factoring, merchant financing, working capital, and other types of asset loans, plus capital and operating leasing.

The merger with the National Funding Association has brought many new professionals into “chapter meetings.”  The group remains active.

Haley J. Brust, Executive Director, emailed Leasing News: "Our membership numbers are:

9 individuals
16 limited
26 Basic Company Members with 78 total people
10 Leader Company Members with 145 total people

Total members of AGLF are 248

March 2016 2015 2014 2013 2012 2011 2010
Basic 78 * 108 113 106 100 99 9
Industry Leader 145 * 157 155 118 126 100 9
Individual/Government 9 * 18 20 20 18 22 24
Limited 16 * 21 22 35 26 25 22
Emeritus 8 * 5 5 5 4 4 4
256 262 309 315 284 274 250 238

 

March: 234
2016:  246
2015:  280

These are corporate members.

“There are no changes to report from what you were sent for 12/31/2015.”
   Gerry Egan, Executive Director, NEFA

March 2016 2015 2014 2012 2011 2010
Regular Members 122 122 Broker/Lessors 118 119 * 119 158
Service Members 108 108 Funding Sources 41 41 * 36 51
Servuce Providers 46 47 * 55 274
230 230 205 107 191 210 274

 

The National Alliance of Commercial Loan Brokers appear to be in their second year of organization with a conference this October in Las Vegas.  Their first conference brought in over 300 loan, leasing, and mortgage brokers who brought in deals and funders brought term sheets. Organizer is Kris Roglieri, founder and CEO of several loan, digital marketing, and training companies.
www.naclb.org

 

 

The Equipment Financing and Leasing Foundation does not have members. It does have a board of directors as well as contributors but is not “membership organization.” It is under the wing of the Equipment Leasing and Finance Association. It is supported by donations.

Arizona Equipment Leasing Association at one time had an estimated 25 members. No official count is available at this time. The group is active. They get together for social and business meetings during the year, even invite speakers.

There are several other small associations, similar to AZELA, but no information was confirmed on their membership.

 

  1. Sutton "Thank You! (and Farwell)
    http://leasingnews.org/archives/Dec2015/12_14.htm#sutton
  2. Leasing Schools/Franchisors
    http://www.leasingnews.org/Conscious-Top%20Stories/School-Franchisors.htm 



[headlines]
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Alternate Finance Association Membership
United States

Technically these groups are an association: "an organization of people with a common purpose and having a formal structure."  In reality, and by their own admission, they are more an association of "lobbyists": "...trying to influence legislation on behalf of a special interest."

One thing they have in common is a very small number of members; anywhere from three to eight, although they are trying to attract new members.

It appears they are only actively involved in the National Association of Equipment Leasing Brokers and National Equipment Finance Association, exhibit and attending conferences looking for third party originations.  Specifically they did not attend the ELFA National Funding Conference as a funding source.

Coalition for Responsible Business Finance (CRBF) states, "The business sector of "alternative" or "innovative" or “non-traditional” funding mechanisms has emerged as a reliable source of capital for small businesses in the United States.  The Coalition for Responsible Business Finance (CRBF) helps ensure that this sector rises in prominence and thrives without undue state and federal regulatory burdens.  The work of CRBF proactively protects and enhances the reputation of the industry by bringing leaders in the small business community together with small business lenders and advocating their shared desire to increase access to capital for small business."

An Advisory Board is listed (http://www.responsiblefinance.com/) but
no members are listed at this time http://www.responsiblefinance.com/).
However, staff is mentioned with Tom Sullivan, Executive Director:

"Tom Sullivan is an attorney in the government relations practice of Nelson Mullins Riley & Scarborough, LLP in Washington, DC. Tom runs the Small Business Coalition for Regulatory Relief (www.SBCRR.org) and represents several clients including the National Federation of Independent Business."

"Nicholas N. Owens is the CEO of Magnolia Strategy Partners, a bipartisan government relations and corporate strategic counseling firm. As a senior executive in the federal government, Owens was appointed as the fifth National Ombudsman for the U.S. Small Business Administration."
http://www.responsiblefinance.com/staff/+

Commercial Finance Coalition (CFC) has hired two reportedly well-established lobbying groups.  The group reportedly has 20 members. They describe themselves as "a not-for-profit alliance of innovative financial technology companies that are working together to deploy capital to help small and mid-sized businesses grow… CFC members include lenders, commercial finance brokers, payment processors, data providers, merchant cash advance companies and recovery agencies."
https://www.commercialfinancecoalition.com/our-mission/

Financial Innovation Now was formed to "lobby for policies important to the growing electronic payments sector." In their mission, it includes "... expanding the market for online commerce and lending and improving access for underserved populations."  Members are involved in loans and leases, including Amazon, Apple, Google, Intuit, and PayPal.  The executive Director of the coalition, Brian Peters, is also a staffer at tech lobbying powerhouse the Franklin Square Group.
https://financialinnovationnow.org/

Marketplace Lending Association (MLA) was launched by the CEOs of Funding Circle, Lending Club and Prosper. Reportedly between the three, about $20 billion has been loaned out, and analysts predict that, by 2020, the marketplace lending sector could represent assets totaling around $122 billion. The new association is aimed at promoting responsible business practices and “sound public policy.”  The website states they are looking for members.
http://www.marketplacelendingassociation.org/

One of the earlier groups is now called the Small Business Finance
Association (SBFA), who have hired an experienced "lobbyist," Stephen "Steve" Dennis. Members to date include bizfi, bfscapital, Capify, Capital for Merchants, eleveante Funding, Fora Financial, GRP Funding, Merchant Capital Sources, Merchants Capital Access, NextWave Funding, Principis Capital, Rapid Advance, Retail Capital, Strategic Funding, Swift Capital, Yalber.  By the dues set-up, this is not for individual members, but more for access to Washington.

“"We felt it was time to bring on an experienced Capitol Hill veteran to make SBFA the leading voice for alternative small business finance in Washington," said incoming President of SBFA and Chief Executive Officer of Capify, David Goldin. "It is time to come together as an industry to ensure we have a strong and unified voice on behalf of the small businesses we serve."
http://sbfassociation.org/

 


[headlines]
--------------------------------------------------------------

Leasing Industry Help Wanted

Sales Representative
San Francisco


2 to 3 Years in Financial Services

The keys to success at ATEL include:

Ability to learn quickly and effectively
Money motivated
Competitive, never say die attitude

"You were born to win, but to be a winner,
you must plan to win, prepare to win,
and expect to win." - Zig Ziglar

For Further Information, click here

www.atel.com
ATEL Capital Group, headquartered in the Transamerica Pyramid in San Francisco, is one of the largest independent equipment financing companies in the US serving a wide range of industries, focusing on Fortune 1000 companies and other near investment grade credit corporations. Since 1977 ATEL has priced, structured and negotiated in excess of $30 billion of equipment lease financing transactions


 




For information on placing a help wanted ad, please click here:
http://www.leasingnews.org/Classified/Hwanted/Hwanted-post.htm

Please see our Job Wanted section for possible new employees.

[headlines]
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Cover Letter Length Guidelines
Career Crossroad---By Emily Fitzpatrick/RII



 What are the Guidelines for the Length of a Cover Letter?

Always submit a cover letter (1/2 a page is perfect, one page is fine) along with your resume and other documents.  Even when a cover letter isn't required, it can boost your chances of getting hired.

Your cover letter shouldn't be longer than one page to highlight your most relevant qualifications and to present what you have to offer. “Approximately 75% of employers want a cover letter of less than a full page, and almost 25% said the shorter the better.”  Per a survey, employers preferred (rounded up): “Full page 10% | 1/2 page 46% | No preference 19% | The shorter the better 25%.”


Word Count & Spacing 
The word count will vary based on the font you choose, but it's important to choose a readable font (e.g. Times New Roman).  To make sure your letter is easy to read, leave a space between each paragraph and add a space after the employer's contact information, the salutation, your closing, and your own contact information (signature).  Note to leave plenty of white space so it is clean and effortless to read

The Four Parts of a Cover Letter 
Salutation
A salutation is the greeting you include at the beginning of a cover letter

Body (one paragraph)
The body is to explain why you are interested and qualified for the job for which you are applying

Closing (one paragraph)
Make sure to close your cover letter in a professional manner (e.g. thank you advance for consideration)

Signature
Make sure to include all forms of contact 

For Samples or More Advice on Cover Letters, contact info@riirecruit.com

Emily Fitzpatrick
Sr. Recruiter
Recruiters International, Inc.
Phone:  954-885-9241
Cell:  954-612-0567
emily@riirecruit.com
Invite me to Connect on LinkedIn
www.linkedin.com/pub/emily-fitzpatrick/4/671/76
Also follow us on Twitter #RIIINFO
https://www.pinterest.com/recruitersinter/rii-career-services/


[headlines]
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Revenue Ruling 179

Revenue Ruling 179 has been extended through 2016 and gives the business taxpayer a right to expense the first $500,000 of qualified capital equipment purchases in the their tax year of acquisition and then use MACRS depreciation on all additional assets unless they purchase more than $500,000.

This means a business may fully expense the cost of the equipment in the year it was purchased instead of taking MACRS depreciation. Let’s say the equipment has a five year life for MACRS. That would mean that the depreciation deductions over the next six years (six years because of the half year convention only allows 50% of the whole years depreciation for the first year thereby taking six years to get five year depreciation) would be 20%, 32%, 19.2%, 11.52%, 11.52%, and 5.76%. However, the 179 election would allow for 100% of the cost to be deducted from taxable income in the year purchased.

Section 179 does come with limits: there are caps to the total amount written off ($500,000 for 2016), and limits to the total amount of the equipment purchased ($2,000,000 in 2016). The deduction begins to phase out dollar-for-dollar after $2,000,000 is spent by a given business, so this makes it a true small and medium-sized business deduction.

Section 179 would appear to be bad for leasing until the company purchases more than $500.000 of equipment. A prudent lessor would encourage the Lessee to utilize an operating lease for those purchases over $ 500,000 so as to retain the advantages of Revenue Ruling 179.

Bonus depreciation is another subject, but for 2016, it is being offered at 50%.

When applying these provisions, Section 179 is generally taken first, followed by Bonus Depreciation, unless the business had no taxable profit, because the unprofitable business is allowed to carry the loss forward to future years.

Small and mid-size capital leasing has become more attractive than bank loans with covenants as well as longer terms (meaning lower payments) than alternate finance (which also generally has much higher interest rates).

Operating leases and Trac Leasing remain active for companies with high profits as well as for equipment such as airplanes, ships, large computer, manufacturing and medical equipment in the year costing over $500,000.

Convenience, lower monthly payments, and qualifications are also popular reasons why capital leasing remains attractive to small and mid-size companies when the lessor passes through the depreciation.

Possessing this knowledge by becoming a Certified Leasing and Finance Professional will increase your performance in the financial marketplace.

Previous #102 Columns:
http://www.leasingnews.org/Conscious-Top%20Stories/Leasing_102/Index.htm



(Leasing News provides this ad “gratis” as a means
to help support the growth of Lease Police)

[headlines]
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CLFP Academy for Lease & Finance Professionals
Two Up-Coming Classes

San Francisco May Class is sold out.  Two classes schedule:

Philadelphia Area
Academy for Lease & Finance Professionals -
Thu, September 22, 2016 8:00 AM (PDT) End. Sat.  • TBD
Denver Area
Academy for Lease & Finance Professionals -
Thu, November 03, 2016 8:00 AM (PDT) End. Sat.• Littleton, CO
The cost to attend the class is $600 and the cost of the exam is $695.  When purchased together, the total is discounted to $1250. Current CLFPs are offered a discounted price of $395 and class attendance satisfies the Recertification requirement.

The ALFP is a three-day event designed to fully prepare an individual to sit for the CLFP exam assuming the attendee has already self-studied. During the first two days, all of the required sections of the CLFP exam are covered in-depth and on the third day, the exam is offered, but not mandatory.
Students are strongly advised to have read and studied The Certified Lease & Finance Professionals' Handbook prior to attending the class in order to ensure success.


Reid Raykovich, CLFP, Executive Director of the Certified Leasing and Finance Professional Foundation, notes they do have a mentor program.

 For questions or to register, please contact: reid@CLFPfoundation.org or (206) 535-6281.


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Labrador Retriever Mix
Albany, New York  Adopt-a-Dog


Bentley
Male
Six Months Old

"Hi! I am Bentley and I am a 6 month old lab. I have lots of puppy energy and love to run and play with my foster brothers. I am a big boy so I can keep up with them. I love to go for walks and I am a very submissive fella. I am crate trained but I really prefer to sit with you if I can. I can’t figure out why the cat won’t play with me? I keep asking him to! I am a special fella who needs a special home; see my last family wasn’t told I was deaf when they brought me home as a baby. I love people, dogs, cats and children but will probably do better with older children since I have so much energy and can’t hear. I’d really like a fenced in yard too. My first family tried really hard and taught me sign language and I can sit, stay, lie down and give you my paw. They didn’t want to see me go but they know I need a home with people who can spend a lot of time with me and they want the best for me. Can you give me that time? I’ll give you lots of kisses!"

For adoption information go to: www.homewardbounddogrescue.com. You must fill out an application online as we do NOT accept applications at our clinics.

Homeward Bound Dog Rescue of NY
PO Box 5782
Albany, NY 12205
518.424.1738
Contact Form:
https://www.petfinder.com/petdetail/34921948#

 

Adopt a Pet
http://www.adoptapet.com/

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Updated

Twelve Attorneys Against Evergreen Abuse


The original intention of the Evergreen clause in an equipment leasing contract was to have an alternative to when the lessee did not exercise the residual at the end of the contract. Often the clause calls for an automatic additional twelve months when the residual is not resolved.

In most cases, the lessor notifies the lessee that the residual will be due, often ninety days in advance. However, often there is nothing in the contract that requires the lessor to notify the lessee regarding the expiration of the contract.

Contrarily, many small ticket lessors do not notify the lessee, and automatically continue the lease, often via an ACH or continued billing, which often goes unnoticed until many payments have already been made.

Leasing News would like to see an industry standard that lessees are notified in advance of the expiration of their contract regarding its termination. We support the clause, and the notification requirement is wide open, meaning 90, 60, even 30 days and by telephone or mail.

This list of attorneys agrees with this and will be available to lessees, sometimes able to help them without a fee, or at a reduced rate, in an effort to end the abuse of Evergreen clause leases.


Joseph G. Bonanno, Esq., CLFP
Attorney at Law, Massachusetts
Andover Landing at Brickstone
300 Brickstone Square, Ste. 201
Andover, MA 01810
Tel: (781)328-1010
Fax: (781) 827-0866
Email: law@jgbesq.com
"Industry expert witness in litigation, numerous authored and
co-authored published articles and conducting educational
seminars. Very well-known in the industry."

Jim Coston
Coston & Coston LLC
105 W. Adams Street
Suite 1400
Chicago, Illinois 60603
(312) 205-1010
jcoston@costonlaw.com
(In 1998, he was elected to the United Association of Equipment
Leasing Board of Directors, and in 2003-04 was the first
attorney to become UAEL President, very active in his political party.)

Ronald J. Eisenberg
Schultz & Associates LLP
640 Cepi Drive, Suite A
Chesterfield, MO 63005
(636) 537-4645 x108
(636) 537-2599 (fax)
www.sl-lawyers.com
(Proven Leasing Litigator, well respected by all sides)

Ronald P. Gossett
Gossett & Gossett, P.A.
400 Seridan Street, Building I
Hollywood, Florida
954-983-2828
Fax: 954-983-2850
rongossett@gossettlaw.com
(Many cases including NorVergence, Brican, among others, a winner)

Ken Greene
Law Offices of Kenneth Charles Greene
5743 Corsa Avenue Suite 208
Westlake Village, California 91362
Tel: 818.575.9095
Fax: 805.435.7464
Skype: 424.235.1658
kenlaw100@gmail.com
(Ken was involved in the formation of Leasing News and
represented it (pro bono) in the early days.)

Peter S. Hemar, Esq.
Hemar & Associates, Attorneys at Law
2001 Wilshire Blvd., Suite 510
Santa Monica, CA 90403
Telephone: (310) 829-1948
Fax: (310) 829-1352
phemar@hemar.com
(My firm supports the clause giving lessees advance 
notice of the expiration of their contract.)

Brandon J. Mark
Attorney at Law, Admitted in Utah and Oregon
Parsons Behle & Latimer
201 South Main Street, Suite 1800
Salt Lake City, UT 84111
Direct Dial 801.536.6958
Facsimile 801.536.6111
www.parsonsbehle.com
BMark@parsonsbehle.com
(His firm represents banks who buy leases, and his
clients refuse to buy these types of leases.)

Barry S. Marks
MARKS & ASSOCIATES, P.C.
Financial Center - Suite 1615
505 North 20th Street
Birmingham, Alabama 35203
P. O. Box 11386
Birmingham, Alabama 35202
barry@leaselawyer.com
www.leaselawyer.com
205.251.8303
fax 278.8905 (Direct) 251.8305 (Main)
(Well-known to the leasing industry, also Alabama Poet)

Tom McCurnin
Barton, Klugman & Oetting
350 South Grand Ste. 2200
Los Angeles, CA 90071
Voice: (213) 617-6129
Fax: (213) 625-1832
Cell: (213) 268-8291
Email: tmccurnin@bkolaw.com
(Leasing News Advisor/Leasing News Legal Editor,
Well-Known top Leasing Litigator)

Frank Peretore
Chiesa Shahinian & Giantomasi
West Orange, New Jersey
http://www.csglaw.com/biographies/frank-peretore
Phone 973-530-2058
fperetore@csglaw.com
(Experienced leasing attorney, aggressive, author, active
National Equipment Finance Association, ELFA, too)

Kevin E. Trabaris, Partner
Culhane Meadows PLLC
30 S. Wacker Drive, 22nd floor
Chicago, IL  60606
Telephone:  847-840-4687
Email:  ktrabaris@culhanemeadows.com
llflegal.com/attorneys/kevin-trabaris
"In my career, I’ve repeatedly seen this provision misused
by unscrupulous lessors and think it’s a bad idea for both
the lessee and the lessor."

Michael J. Witt, Esq.
MICHAEL J. WITT LAW OFFICES
4342 Oakwood Lane
West Des Moines, IA 50265
Tel: (515) 657-8706
Mobile: (515) 868-1067
Fax: (515) 223-2352
email: MWitt@Witt-Legal.com
 Web:  www.witt-legal.com
(Former Advanta Leasing
and Wells Fargo Equipment Finance attorney)

 

(Leasing News provides this ad as a trade for investigative
    reporting provided by John Kenny)

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News Briefs---

ELFA Reports Business Up 33% from February
  But down 11% from March a Year Earlier
http://finance.yahoo.com/news/u-business-borrowing-equipment-falls-203049265.html

Largest Phila.-based bank plans 11% payroll cut
Laying Off 44 of its Higher-Paid Workers
http://www.philly.com/philly/business/20160423_Largest_Phila_-based_bank_plans_11__payroll_cut.html

$10 switches cost Bangladesh’s central bank $81 million
https://www.yahoo.com/tech/10-switches-cost-bangladesh-central-173024755.html

FAA orders urgent fix to engines that could shut down on Boeing 787s
http://www.seattletimes.com/business/boeing-aerospace/faa-orders-engine-fix-on-176-boeing-787s/

Inside the Mind of the Bank: 4 Factors Affecting a Small Business Loan
http://www.business.com/business-loans/4-factors-affecting-a-small-business-loan/

Lipsey, Wilmers part of group buying 4 New England newspapers
http://www.buffalonews.com/business/lipsey-wilmers-part-of-group-buying-4-new-england-newspapers-20160421

 

 


[headlines]

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--You May Have Missed It

31 women strengthening the connection between finance and technology
https://www.siliconrepublic.com/companies/2016/04/22/women-fintech-finance-technology


[headlines]
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SparkPeople--Live Healthier and Longer


The Healthiest Leafy Green--and How to Eat It
http://www.sparkpeople.com/blog/blog.asp?
post=the_healthiest_leafy_greenand_how_to_eat_it


[headlines]
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Spring Poem

Three Spring Notations on Bipeds

by Carl Sandburg (1920)

            1

The down drop of the blackbird,
The wing catch of arrested flight,
The stop midway and then off: off for triangles, circles, loops of new hieroglyphs—
This is April’s way: a woman:
“O yes, I’m here again and your heart
knows I was coming.”

            2

White pigeons rush at the sun,
A marathon of wing feats is on:
“Who most loves danger? Who most loves wings? Who somersaults for God’s
sake in the name of wing power in the sun and blue on an April Thursday.”
So ten winged heads, ten winged feet, race their white forms over Elmhurst.
They go fast: once the ten together were a feather of foam bubble,
a chrysanthemum whirl speaking to silver and azure.

            3

The child is on my shoulders.
In the prairie moonlight the child’s legs hang over my shoulders.
She sits on my neck and I hear her calling me a good horse.
She slides down—and into the moon silver of a prairie stream

She throws a stone and laughs at the clug-clug.

 


[headlines]

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Sports Briefs----

Stephen Curry hurts knee on fall as Warriors hold breath
http://nypost.com/2016/04/24/stephen-curry-hurts-knee-on-fall-as-warriors-hold-breath/

Nadal wins Barcelona Open, equals clay-court record
http://www.usatoday.com/story/sports/tennis/2016/04/24/nadal-wins-barcelona-open-equals-clay-court-record/83468892/

Carson Wentz has a chance to be NFL's top pick, stoking North Dakota's pride
http://www.latimes.com/sports/nfl/la-sp-nfl-draft-wentz-20160424-story.html

Goodell talks up a new San Diego stadium as a Super Bowl host
http://profootballtalk.nbcsports.com/2016/04/24/goodell-talks-up-a-new-san-diego-stadium-as-a-super-bowl-host/

Legendary? Lousy?  How the Teams have fared in the NFL Draft
https://www.washingtonpost.com/graphics/sports/nfl-draft-history/


[headlines]
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California Nuts Briefs---

With governor’s house for sale,
    folks turn up for the open house
http://www.sfgate.com/realestate/article/With-governor-s-house-for-sale-folks-turn-up-7306738.php#photo-9892171


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“Gimme that Wine”

http://www.youtube.com/watch?v=EJnQoi8DSE8

LaughingWhileBlack Wine Train Lawsuit Is Settled
http://www.nytimes.com/2016/04/21/us/women-settle-11-million-lawsuit-with-napa-valley-wine-train.html?_r=0

Mondavi Family's Purple Heart Wines Benefit Veterans
http://www.winespectator.com/webfeature/show/id/53051

Napa grape yields down significantly in 2015
http://westernfarmpress.com/grapes/napa-grape-yields-down-significantly-2015


Free Mobile Wine Program
http://leasingnews.org/archives/Feb2010/2_26.htm#mobile

Wine Prices by vintage
http://www.winezap.com
http://www.wine-searcher.com/

US/International Wine Events
http://www.localwineevents.com/

Leasing News Wine & Spirits Page
http://two.leasingnews.org/Recommendations/wnensprts.htm

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This Day in American History

     1507 - Little is known about the obscure scholar now called the "godfather of America," the German geographer and mapmaker Martin Waldseemuller, who gave America its name. In a book titled “Cosmographiae Introductio,” published this day, Waldseemuller wrote: "Inasmuch as both Europe and Asia received their names from women, I see no reason why anyone should justly object to calling this part Amerige, i.e., the land of Amerigo, or America, after Amerigo, its discoverer, a man of great ability." Believing it was the Italian navigator and merchant Amerigo Vespucci who had discovered the new continent, Waldseemuller sought to honor Vespucci by placing his name on his map of the world. First applied only to the South American continent, it soon was used for both the American continents. Waldseemuller did not learn about the voyage of Christopher Columbus until several years later. Of the thousand copies of his map that were printed, only one is known to have survived. Waldseemuller probably was born at Radolfzell, Germany, about 1470. He died at St. Die, France, about 1517-20.
http://www.newadvent.org/cathen/15531a.htm
    1719 - Daniel Defoe published "Robinson Crusoe."  The first edition credited the protagonist, Robinson Crusoe, as its author, leading many readers to believe he was a real person and the book a travelogue of true incidents.  It was published under the full title “The Life and Strange Surprizing Adventures of Robinson Crusoe, Of York, Mariner: Who lived Eight and Twenty Years, all alone in an un-inhabited Island on the Coast of America, near the Mouth of the Great River of Oroonoque; Having been cast on Shore by Shipwreck, wherein all the Men perished but himself. With An Account how he was at last as strangely deliver'd by Pyrates.”
    1781 - Gen. Nathanael Greene engaged British forces at Hobkirk’s Hill, South Carolina, and was forced to retreat. 
    1831 - The first streetcar company was incorporated, to be known as the New York and Harlem Railway.
http://www.westchestergov.com/wcarchives/sneakapeek/Mar2000/
march2000sneakapeek.htm

http://www.aggreen.net/ny_railroads/ny_rails.html
http://www.harlem.org/
    1861 – Sarah Emma Edmonds (1841-98), alias Frank Thompson, became a male nurse in the Second Volunteers of the United States Army. She later wrote “Nurse and Spy,” published in 1865, a rather lurid and perhaps not too accurate an autobiographical account of her exploits as a Union field nurse in northern Virginia and Kentucky but who was also a spy for the union forces. It has been estimated that approximately 400 women succeeded in enlisting in the army (either Union or Confederate) during the Civil War. She is buried in Washington Cemetery, Houston Texas, in lot G-26. This is a GAR lot that belonged to George B. McClellan Post of the Grand Army of the Republic. She is the only female member of the organization formed after the Civil War by Union veterans - The Grand Army of the Republic (GAR). Her biography, “She Rode with Generals,” was written by Sylvia Gannett. Also, Richard Hall in “Patriots in Disguise” has some biographical information on Edmonds, including her postwar career, but the source of Hall’s comments appears to be from Gannett's book.
    1861 - 7th New York arrived to reinforce Washington, D.C. where it was mustered for thirty days until June 3, 1861.  Also known as the "Blue-Bloods" due to the disproportionate number of its members who were part of New York City's social elite.
    1862 - Admiral Farragut occupies New Orleans, Louisiana.
    1865 - Four of the five Lincoln assassination suspects arrested on the 17th were imprisoned on the monitors U.S.S. Montauk and Saugus which had been prepared for this purpose on the 15th and were anchored off the Washington Navy Yard in the Anacostia River. Mrs. Mary E. Surratt was taken into custody at the boarding house she operated after it was learned that her son was a close friend of John Wilkes Booth and that the actor was a frequent visitor at the boarding house. Mrs. Surratt was jailed in the Carroll Annex of Old Capitol Prison. Lewis Paine was also taken into custody when he came to Mrs. Surratt's house during her arrest. Edward Spangler, stagehand at the Ford Theater and Booth's aide, along with Michael O'Laughlin and Samuel B. Arnold, close associates of Booth during the months leading up to the assassination, were also caught up in the dragnet. They were joined by Arnold on the 19th and Spangler on the 24th. George A. Atzerodt, the would-be assassin of Vice President Andrew Johnson, and Ernest Hartman Richter, at whose home Atzerodt was captured, were brought on board the ships on the 20th. Joao Celestino, Portuguese sea captain who had been heard to say on the 14th that Seward ought to be assassinated, was transferred from Old Capitol Prison to Montauk on the 25th. The last of the eight conspiracy suspects to be incarcerated on board the monitors was David E. Herold. The prisoners were kept below decks under heavy guard and were manacled with both wrist and leg irons. In addition, their heads were covered with canvas hoods, the interior of which were fitted with cotton pads that tightly covered the prisoners' eyes and ears. The hoods contained two small openings to permit breathing and the consumption of food. An added security measure was taken with Paine by attaching a ball and chain to each ankle.
    1875 - New York City received three inches of snow, the latest measurable snow of record for that location.
    1898 - The U.S. declares war on Spain.
http://memory.loc.gov/ammem/today/apr25.html
    1898 - The temperature at Volcano Springs, CA hit 118 degrees to establish a U.S. record for the month of April.
    1901 - New York began requiring license plates on automobiles, the first state to do so.
    1904 – New York Highlanders pitcher Jack Chesbro won the first of his 41 wins on the season, a Major League record that still stands.
    1907 - Revolutionizing shipping, covered in a “History” Television documentary very well, was the first turbine-propelled naval ship “Chester,” commissioned this day and built at the Bath Iron Works, Bath, ME. The contract price for the hull and machinery was $1,688,000, quite a bit of money for its day. The “Chester” was equipped with four Parsons turbines. It trail speed was 26.52 knots, freeing ships from relying on wind to cross the Atlantic and Pacific Ocean. 
    1908 - Birthday of pianist Joe “from Bowling Green” Dean, St. Louis, MO.
    1908 - Birthday of Edward R. Murrow (d. 1965), born Egbert Roscoe Murrow in Greensboro, North Carolina.  He first came to prominence with a series of radio broadcasts for the CBS news division during World War II, which were followed by millions of listeners in the United States.  A pioneer of television news broadcasting, Murrow produced a series of reports that helped lead to the censure of Senator Joseph McCarthy.  On November 18, 1951, his popular radio show, “Hear It Now” moved to television and was re-christened “See It Now.” In the first episode, Murrow explained: "This is an old team, trying to learn a new trade."  “See It Now” focused on a number of controversial issues in the 1950s, but it is best remembered as the show that criticized McCarthyism and the Red Scare, contributing, if not leading, to the political downfall of Senator McCarthy.
http://www.pbs.org/wnet/americanmasters/database/murrow_e.html
http://www.museum.tv/archives/etv/M/htmlM/
murrowedwar/murrowedwar.htm

    1910 - Chicago, IL, was blanketed with 2.5 inches of snow, and a total of 6.5 inches between the 22nd and the 26th. It was the latest significant snow of record for the city.
    1913 - Birthday of the great alto sax player Earl Bostic (d. 1965), Tulsa, OK.
http://www.spaceagepop.com/bostic.htm
http://www.jazzradio.net/jazzcity/m_earl_bostic.html
http://home.earthlink.net/~jaymar41/bostic.html
(When I was learning how to play the alto sax, he was my favorite in the early 1950’s. I played along with “Harlem Nocturne” for hours until I memorized every lick and turn. It was not until I went to California and saw Charlie Parker in person that I decided I would never become an alto saxophone player and took up playing the Dixieland clarinet and fronting a 21 piece dance band sans musical instrument. I realized I had no talent to be an alto sax player after hearing “the Bird” in person. Charlie Parker with strings is perhaps my favorite album, next to Gil Evans and Miles Davis “Sketches of Spain” or “Old Bottle, New Wine.” or Basie’s “Atom Bomb” album. I also like both “Turk Murphy Plays WC Handy” and “Louis Armstrong plays WC Handy.” I like my friend Warren Luening's Big Band recordings. On yes, forgot, Bill May plays Jimmy Lunceford. Love all the Billy May albums. What a great arranger!!!! 
My dance band could play “Lean Baby, Lean.” Kit Menkin).
    1913 - Birthday of accordion player Santiago “Don” Jimenez (d. 1984), San Antonio, TX.
http://www.tsha.utexas.edu/handbook/online/articles/view/JJ/fji3.html
http://www.arhoolie.com/titles/7023.shtml
    1915 - Birthday of guitarist Johnny Shines (d. 1992), Frayser, TN. http://www.island.net/~blues/johnnys.htm
http://www.amazon.com/exec/obidos/ASIN/B000003OQZ/inktomi-
musicasin-20/
103-6620160-9563023

    1917 - Birthday of Ella Fitzgerald (d. 1996) in Newport News, Virginia.  She was reared in a New York City orphanage.  Ella Fitzgerald was admired for her superlative musicianship and her skill in scat singing (singing improvised syllables while using the voice as an instrument).  Fitzgerald was discovered at the age of 16, singing in a Harlem talent show. From 1934 until 1939, she sang with the Chick Webb Band, directing it for a time after the leader's death in 1939. One of her first hit tunes is now an Easter favorite,” A Tisket, A Tasket.” In the mid-1940s, working with the American impresario Norman Granz, she toured Europe and Asia and performed in his Jazz at the Philharmonic concerts. Fitzgerald appeared in the 1955 film "Pete Kelly's Blues." In 1958, Fitzgerald appeared with the American jazz composer Duke Ellington at Carnegie Hall in New York City. She has also toured Europe frequently with the Oscar Peterson Trio.
http://museum.media.org/ella/
http://www.redsugar.com/ella.html
http://www.amazon.com/exec/obidos/ASIN/B0000047F
O/inktomi-musicasin-20/
103-6620160-9563023

    1923 - Birthday of guitarist/singer Albert King, born Albert King Nelson, (d. 1992), Indianola, MS. He was a star at the Fillmore’s East and West during the 1960's, appearing on the bill with top rock stars. King's most popular records were made for the Stax label in Memphis in the late '60s and early '70s. "Cold Feet" made the pop charts in 1968.
http://home.t-online.de/home/MSilberberg/king.htm
http://www.blueflamecafe.com/index.htm
    1928 - Birthday of tenor sax player Willis “Gator Tail” Jackson (d. 1987), Miami, FL. http://www.musicweb.uk.net/encyclopaedia/j/J14.HTM
http://www.fantasyjazz.com/catalog/jackson_w_cat.html
    1928 - Buddy, the first seeing eye dog, was presented to Morris S. Frank on this day. Many Seeing Eye organizations and schools continue to offer specially trained dogs “...to enhance the independence, dignity, and self-confidence of blind people...”  They are now called Service Dogs. (visit http://www.seeingeye.org/). 
    1932 - Birthday of Meadow George “Meadowlark” Lemon II (d. 2015), basketball Hall of Famer, born Wilmington, NC.  For 22 years, he was known as the "Clown Prince" of the touring Harlem Globetrotters basketball team.  He played in more than 16,000 games for the Globetrotters and was a 2003 inductee into the Naismith Memorial Basketball Hall of Fame. When basketball legend Wilt Chamberlain was asked his opinion on the best player of all time, he responded, "For me it would be Meadowlark Lemon."  From 1994, he served Meadowlark Lemon Ministries in Scottsdale, AZ. 
http://www.wcgroups.com/globe.htm
    1942 - Ella Mae Morse and Freddy Slacks' "Cow Cow Boogie" hits #1
    1945 - East meets West: US Army Lieutenant Albert Kotzebue encountered a single Soviet soldier near the German village of Lechwitz, 75 miles south of Berlin. Patrols of General Leonard Gerow's V Corps saluted the advance guard of Marshall Ivan Konev's Soviet 58th Guards Division. Soldiers of both nations embraced and exchanged toasts. The Allied armies of East and West had finally met.
    1945 - GONZALES, DAVID M., Medal of Honor
Rank and organization: Private First Class, U.S. Army, Company A, 127th Infantry, 32d Infantry Division. Place and date: Villa Verde Trail, Luzon, Philippine Islands, 25 April 1945. Entered service at: Pacoima, Calif. Birth: Pacoima, Calif. G.O. No.: 115, 8 December 1945. Citation: He was pinned down with his company. As enemy fire swept the area, making any movement extremely hazardous, a 500-pound bomb smashed into the company's perimeter, burying 5 men with its explosion. Pfc. Gonzales, without hesitation, seized an entrenching tool and under a hail of fire crawled 15 yards to his entombed comrades, where his commanding officer, who had also rushed forward, was beginning to dig the men out. Nearing his goal, he saw the officer struck and instantly killed by machinegun fire. Undismayed, he set to work swiftly and surely with his hands and the entrenching tool while enemy sniper and machinegun bullets struck all about him. He succeeded in digging one of the men out of the pile of rock and sand. To dig faster he stood up regardless of the greater danger from so exposing himself. He extricated a second man, and then another. As he completed the liberation of the third, he was hit and mortally wounded, but the comrades for whom he so gallantly gave his life were safely evacuated. Pfc. Gonzales' valiant and intrepid conduct exemplifies the highest tradition of the military service.
    1945 - KNIGHT, RAYMOND L., (Air Mission) Medal of Honor
Rank and organization: First Lieutenant, U.S. Army Air Corps. Place and date: In Northern Po Valley, Italy, 24 25 April 1945. Entered service at: Houston, Tex. Birth: Texas. G.O. No.: 81, 24 September 1945. Citation: He piloted a fighter-bomber aircraft in a series of low-level strafing missions, destroying 14 grounded enemy aircraft and leading attacks which wrecked 10 others during a critical period of the Allied drive in northern Italy. On the morning of 24 April, he volunteered to lead 2 other aircraft against the strongly defended enemy airdrome at Ghedi. Ordering his fellow pilots to remain aloft, he skimmed the ground through a deadly curtain of antiaircraft fire to reconnoiter the field, locating 8 German aircraft hidden beneath heavy camouflage. He rejoined his flight, briefed them by radio, and then led them with consummate skill through the hail of enemy fire in a low-level attack, destroying 5 aircraft, while his flight accounted for 2 others. Returning to his base, he volunteered to lead 3 other aircraft in reconnaissance of Bergamo airfield, an enemy base near Ghedi and 1 known to be equally well defended. Again ordering his flight to remain out of range of antiaircraft fire, 1st Lt. Knight flew through an exceptionally intense barrage, which heavily damaged his Thunderbolt, to observe the field at minimum altitude. He discovered a squadron of enemy aircraft under heavy camouflage and led his flight to the assault. Returning alone after this strafing, he made 10 deliberate passes against the field despite being hit by antiaircraft fire twice more, destroying 6 fully loaded enemy twin-engine aircraft and 2 fighters. His skillfully led attack enabled his flight to destroy 4 other twin-engine aircraft and a fighter plane. He then returned to his base in his seriously damaged plane. Early the next morning, when he again attacked Bergamo, he sighted an enemy plane on the runway. Again he led 3 other American pilots in a blistering low-level sweep through vicious antiaircraft fire that damaged his plane so severely that it was virtually nonflyable. Three of the few remaining enemy twin-engine aircraft at that base were destroyed. Realizing the critical need for aircraft in his unit, he declined to parachute to safety over friendly territory and unhesitatingly attempted to return his shattered plane to his home field. With great skill and strength, he flew homeward until caught by treacherous air conditions in the Appennines Mountains, where he crashed and was killed. The gallant action of 1st Lt. Knight eliminated the German aircraft which were poised to wreak havoc on Allied forces pressing to establish the first firm bridgehead across the Po River; his fearless daring and voluntary self-sacrifice averted possible heavy casualties among ground forces and the resultant slowing on the German drive culminated in the collapse of enemy resistance in Italy
    1946 - Jimmie Lunceford Orchestra recorded "Cement Mixer", (Majestic).
http://www.pbs.org/jazz/biography/artist_id_lunceford_jimmie.htm
http://home.swipnet.se/bearrecords/luncef.htm
http://www.cleveland.oh.us/wmv_news/jazz54.htm
    1947 - Theodore Roosevelt National Park established. Located in North Dakota, the Theodore Roosevelt National Park includes two sections of the Badlands on the Missouri River as well as Theodore Roosevelt's Elkhorn Ranch. 
http://www.theodore.roosevelt.national-park.com/
    1949 - An article by Deac Aylesworth in Look Magazine predicted that radio was doomed and that within three years, TV would overshadow radio completely.
    1950 - The Boston Celtics made Chuck Cooper, an All-American from Duquesne University playing with the Harlem Globetrotters, the first black player drafted by any NBA team when they selected him in the second round.
    1952 - ESSEBAGGER, JOHN, JR., Medal of Honor
Rank and organization: Corporal, U.S. Army, Company A, 7th Infantry Regiment, 3d Infantry Division. Place and date: Near Popsudong, Korea, 25 April 1951. Entered service at: Holland, Mich. Born: 29 October 1928, Holland, Mich. G.O. No.: 61, 24 April 1952. Citation: Cpl. Essebagger, a member of Company A, distinguished himself by conspicuous gallantry and outstanding courage above and beyond the call of duty in action against the enemy. Committed to effect a delaying action to cover the 3d Battalion's withdrawal through Company A, Cpl. Essebagger, a member of 1 of 2 squads maintaining defensive positions in key terrain and defending the company's right flank, had participated in repulsing numerous attacks. In a frenzied banzai charge the numerically superior enemy seriously threatened the security of the planned route of withdrawal and isolation of the small force. Badly shaken, the grossly outnumbered detachment started to fall back and Cpl. Essebagger, realizing the impending danger, voluntarily remained to provide security for the withdrawal. Gallantly maintaining a l-man stand, Cpl. Essebagger raked the menacing hordes with crippling fire and, with the foe closing on the position, left the comparative safety of his shelter and advanced in the face of overwhelming odds, firing his weapon and hurling grenades to disconcert the enemy and afford time for displacement of friendly elements to more tenable positions. Scorning the withering fire and bursting shells, Cpl. Essebagger continued to move forward, inflicting destruction upon the fanatical foe until he was mortally wounded. Cpl. Essebagger's intrepid action and supreme sacrifice exacted a heavy toll in enemy dead and wounded, stemmed the onslaught, and enabled the retiring squads to reach safety. His valorous conduct and devotion to duty reflected lasting glory upon himself and was in keeping with the noblest traditions of the infantry and the U.S. Army.
    1953 - MIYAMURA, HIROSHI H., Medal of Honor
Rank and organization: Corporal, U.S. Army, Company H, 7th Infantry Regiment, 3rd Infantry Division. Place and date: Near Taejon-ni, Korea, 24 and 25 April 1951. Entered service at: Gallup, N. Mex. Birth: Gallup, N. Mex. G.O. No.: 85, 4 November 1953. Citation: Cpl. Miyamura, a member of Company H, distinguished himself by conspicuous gallantry and intrepidity above and beyond the call of duty in action against the enemy. On the night of 24 April, Company H was occupying a defensive position when the enemy fanatically attacked threatening to overrun the position. Cpl. Miyamura, a machine gun squad leader, aware of the imminent danger to his men unhesitatingly jumped from his shelter wielding his bayonet in close hand-to-hand combat killing approximately 10 of the enemy. Returning to his position, he administered first aid to the wounded and directed their evacuation. As another savage assault hit the line, he manned his machine gun and delivered withering fire until his ammunition was expended. He ordered the squad to withdraw while he stayed behind to render the gun inoperative. He then bayoneted his way through infiltrated enemy soldiers to a second gun emplacement and assisted in its operation. When the intensity of the attack necessitated the withdrawal of the company Cpl. Miyamura ordered his men to fall back while he remained to cover their movement. He killed more than 50 of the enemy before his ammunition was depleted and he was severely wounded. He maintained his magnificent stand despite his painful wounds, continuing to repel the attack until his position was overrun. When last seen he was fighting ferociously against an overwhelming number of enemy soldiers. Cpl. Miyamura's indomitable heroism and consummate devotion to duty reflect the utmost glory on himself and uphold the illustrious traditions on the military service. 
    1953 - NBC-TV presented "Ethel and Albert", the video version of the popular radio show. Peg Lynch and Alan Bunce starred in the program
http://www.classicthemes.com/50sTVThemes/themePages/
ethelAndAlbert.html

    1954 - Bell Telephone Laboratories, New York City, announced the invention by Gerald Pearson, Calvin Fuller, and Daryl Chapin of a solar energy battery to convert the sun’s energy into useful amounts of electricity. Made of specially treated strips of silicon, the battery needed no fuel other than the light of the sun. It had no moving parts, nothing in it was consumed or destroyed, and theoretically it was possible for it to last indefinitely.
    1956 - Malcolm McLean of Maxton, NC invented containerized shipping.  He developed a large shipping container that could be packed with goods at the factory, hauled by truck to a port facility, carried on a specially fitted ships to a port terminal, offloaded from the ship, and hitched directly to trucks or loaded on freight cards for cross-continental transport, all without unpacking the containers' contents. The first containership facility was the Elizabeth-Port Authority Marine Terminal, operated by the Port of New York Authority. It opened for business on August 15, 1962, when Sea-Land Service’s SS Elizabethport docked in New Bay, Elizabeth, NJ. During its first year, the facility handled 1.5 million tons of cargo on 242 vessels and employed 730 people, who earned a total of more than $4 million. This revolutionized the entire shipping industry, plus gave birth to container and railroad carrier leasing.
http://lonestar.texas.net/~mdmclean/MDM_BIO.html
    1956 - Elvis Presley reached number one on the charts for the first time, with "Heartbreak Hotel." It was Presley's first hit for RCA Victor after the company purchased his contract from Sam Phillips of Sun Records for $35,000.
    1956 - The Italian luxury liner Andrea Doria collides with the Swedish liner Stockholm, the latter tearing a hole in the starboard hull of the former, killing 52 instantly and causing the Andrea Doria to sink by morning. On board is one Mike Stoller, who would go on to become one of the famous Lieber-Stoller songwriting team.
    1957 – Major League Baseball adopted a new rule that prohibits runners from interfering with batted balls in the field of play. The rule was adopted in reaction to recent actions by several Cincinnati Reds baserunners. Earlier in the week, Don Hoak and Johnny Temple had intentionally interfered with batted balls as a way of preventing double plays.  The rule gives the batter a single and the runner, if hit by the batted ball, is out and the play is dead.
    1958 - Arnold Palmer struggled to a final round 73, one over par, but still won the first of his four Masters championships. Palmer finished at 284, one shot better than Doug Ford and Fred Hawkins. He would win the tournament again in 1960, 1962 (in a playoff) and 1964.
http://www.palmergolf.com/
    1959 - The canal incorporated into a seaway opened a 400-mile waterway between Montreal and Lake Erie, connecting the St. Lawrence River with the Great Lakes. It formed part of the St. Lawrence Seaway, 2,342 miles long, which allowed oceangoing ships to travel from the Atlantic Ocean to Duluth, MN.
    1960 - Elvis Presley's first release since leaving the US Army, "Stuck On You" tops the Billboard chart. The record had been so highly anticipated, it sold over one million copies before it was even recorded.
    1960 - With the Folk music craze in full swing, The Brothers Four enjoyed their biggest hit as "Greenfields" reached #2 on the Billboard chart.
    1961 - Robert Noyce patented the integrated circuit which he invented with Jack Kilby. Noyce, nicknamed "the Mayor of Silicon Valley," co-founded Fairchild Semiconductor in 1957 and Intel in 1968.
    1964 - President Lyndon B. Johnson announces that General William Westmoreland will replace Gen. Paul Harkins as head of US Military Assistance Command Vietnam (MACV) as of 20 June. The assignment would put Westmoreland in charge of all American military forces in Vietnam. One of the war's most controversial figures, General Westmoreland was given many honors when the fighting was going well, but when the war turned sour, many Americans saw him as a cause of US problems in Vietnam. Negative feeling about Westmoreland grew particularly strong following the Tet Offensive of 1968, when he had requested a large number of additional troops for deployment to Vietnam. On 22 March 1968, President Johnson announced that Westmoreland would leave South Vietnam to take on the post of Army Chief of Staff; Gen. Creighton Abrams replaced him as the senior US commander in South Vietnam.
    1964 - Dionne Warwick's "Walk on By" enters the Hot 100. Her fifth and thus far, biggest hit will eventually get to #6 on the chart for 13 weeks.
    1964 - Peter and Gordon reach Number One on the U.K. pop chart with "World without Love," a song composed by Paul McCartney of the Beatles
    1965 - Backed by the Paul Butterfield Blues Band, Bob Dylan takes the stage at the Newport Folk Festival and plays his first-ever set of electric songs, horrifying many (but, contrary to legend, not all) in the crowd. After three songs, an upset Dylan says "Let's go, man, that's all," and the band leave the stage, only to be coaxed back out by Peter, Paul and Mary to play two more originals in the more "appropriate" acoustic manner. (Mainly because the band, a last-minute idea of Dylan's, only knew the three songs.)
    1967 - Abortion first legalized: the first law legalizing abortion in the US was signed by Colorado Governor John Arthur Love. The law allowed therapeutic abortions in cases in which a three-doctor panel unanimously agreed.
    1967 - STUMPF, KENNETH E., Medal of Honor
Rank and organization: Staff Sergeant (then Sp4c.), U.S. Army, Company C, 1st Battalion, 35th Infantry, 25th Infantry Division. Place and date: Near Duc Pho, Republic of Vietnam, 25 April 1967. Entered service at: Milwaukee, Wis. Born: 28 September 1944, Neenah, Wis. Citation: For conspicuous gallantry and intrepidity in action at the risk of his life above and beyond the call of duty. S/Sgt. Stumpf distinguished himself while serving as a squad leader of the 3d Platoon, Company C, on a search and destroy mission. As S/Sgt. Stumpf's company approached a village, it encountered a North Vietnamese rifle company occupying a well-fortified bunker complex. During the initial contact, 3 men from his squad fell wounded in front of a hostile machinegun emplacement. The enemy's heavy volume of fire prevented the unit from moving to the aid of the injured men, but S/Sgt. Stumpf left his secure position in a deep trench and ran through the barrage of incoming rounds to reach his wounded comrades. He picked up 1 of the men and carried him back to the safety of the trench. Twice more S/Sgt. Stumpf dashed forward while the enemy turned automatic weapons and machineguns upon him, yet he managed to rescue the remaining 2 wounded squad members. He then organized his squad and led an assault against several enemy bunkers from which continuously heavy fire was being received He and his squad successfully eliminated 2 of the bunker positions, but one to the front of the advancing platoon remained a serious threat. Arming himself with extra hand grenades, S/Sgt. Stumpf ran over open ground, through a volley of fire directed at him by a determined enemy, toward the machinegun position. As he reached the bunker, he threw a hand grenade through the aperture. It was immediately returned by the occupants, forcing S/Sgt. Stumpf to take cover. Undaunted, he pulled the pins on 2 more grenades, held them for a few seconds after activation, then hurled them into the position, this time successfully destroying the emplacement. With the elimination of this key position, his unit was able to assault and overrun the enemy. S/Sgt. Stumpf's relentless spirit of aggressiveness, intrepidity, and ultimate concern for the lives of his men, are in the highest traditions of the military service and reflect great credit upon himself and the U.S. Army.
    1967 - Just days after completing "Sgt. Pepper's Lonely Hearts Club Band", The Beatles laid down tracks for "Magical Mystery Tour" at Abbey Road studios in London.
    1968 - SPRAYBERRY, JAMES M., Medal of Honor
Rank and organization: Captain (then 1st Lt.), U.S. Army, Company D, 5th Battalion, 7th Cavalry, 1st Cavalry Division (Airmobile). Place and date: Republic of Vietnam, 25 April 1968. Entered service at: Montgomery, Ala. Born: 24 April 1947, LaGrange, Ga. Citation: For conspicuous gallantry and intrepidity in action at the risk of his life above and beyond the call of duty. Capt. Sprayberry, Armor, U.S. Army, distinguished himself by exceptional bravery while serving as executive officer of Company D. His company commander and a great number of the men were wounded and separated from the main body of the company. A daylight attempt to rescue them was driven back by the well-entrenched enemy's heavy fire. Capt. Sprayberry then organized and led a volunteer night patrol to eliminate the intervening enemy bunkers and to relieve the surrounded element. The patrol soon began receiving enemy machinegun fire. Capt. Sprayberry quickly moved the men to protective cover and without regard for his own safety, crawled within close range of the bunker from which the fire was coming. He silenced the machinegun with a hand grenade. Identifying several l-man enemy positions nearby, Capt. Sprayberry immediately attacked them with the rest of his grenades. He crawled back for more grenades and when 2 grenades were thrown at his men from a position to the front, Capt. Sprayberry, without hesitation, again exposed himself and charged the enemy-held bunker killing its occupants with a grenade. Placing 2 men to cover his advance, he crawled forward and neutralized 3 more bunkers with grenades. Immediately thereafter, Capt. Sprayberry was surprised by an enemy soldier who charged from a concealed position. He killed the soldier with his pistol and with continuing disregard for the danger neutralized another enemy emplacement. Capt. Sprayberry then established radio contact with the isolated men, directing them toward his position. When the 2 elements made contact he organized his men into litter parties to evacuate the wounded. As the evacuation was nearing completion, he observed an enemy machinegun position which he silenced with a grenade. Capt. Sprayberry returned to the rescue party, established security, and moved to friendly lines with the wounded. This rescue operation, which lasted approximately 71/2 hours, saved the lives of many of his fellow soldiers. Capt. Sprayberry personally killed 12 enemy soldiers, eliminated 2 machineguns, and destroyed numerous enemy bunkers. Capt. Sprayberry's indomitable spirit and gallant action at great personal risk to his life are in keeping with the highest traditions of the military service and reflect great credit upon himself, his unit, and the U.S. Army.
    1969 - At the end of their gig at the Fillmore in San Francisco, Crosby, Stills and Nash invite Neil Young on stage to back them on a couple of songs, and they like the result so much he almost immediately becomes part of the band. 
    1970 - DJs around the U.S. played the new number one song, "ABC", quite often, as the Jackson 5 reached the number one spot in pop music for two weeks. "ABC" was the second of four number one songs in a row for the group from Gary, IN. "I Want You Back" was their first. "ABC" was one of 23 hits for Michael, Tito, Jackie, Jermaine and Marlon. "ABC" was knocked out of first place by The Guess Who and their hit, "American Woman".
    1970 - The Carpenters' "(They Long To Be) Close To You" hits #1
    1972 - Bill Sharman, ending his first year as head coach of the Los Angeles Lakers, was named Coach of the Year in the National Basketball Association (NBA). Sharman had a first year record of 69-13.
    1973 - The group, The Sweet, received a gold record for the hit "Little Willy". The English rocker band recorded four hits in addition to their first million-seller, "Ballroom Blitz", "Fox on the Run", "Action" and "Love is like Oxygen". "Little Willy" was a top-three hit, while the group’s other gold record winner, "Fox on the Run" made it to the top five.
http://www.hoophall.com/halloffamers/Sharman.htm
    1974 - The National Football League adopted a 15-minute, sudden death quarter in an effort to reduce the number of tie games. The league also moved the goal posts from the goal line to the back line of the end zone to make it more difficult to kick field goals.
    1975 - The musical “A Chorus Line” debuts on Broadway, the first of what would be 6,137 performances over fifteen years
    1976 - Center fielder Rick Monday of the Chicago Cubs rescued an American flag from two fans who ran onto the field and attempted to set it on fire. The incident occurred in Dodger Stadium in the fourth inning of a 5-4, 10 inning victory by the Dodgers.
    1976 - No. 1 Billboard Pop Hit:  “Let Your Love Flow,'' Bellamy Brothers.
    1977 - At a concert at the Saginaw, Michigan Civic Center, Elvis Presley makes what will be the last recordings of his life. Three songs from the show will appear, in heavily overdubbed mixes, on the posthumously released Presley album, "Moody Blue."
    1978 - Queen's single "We Are the Champions" was certified Platinum. 
    1979 - The film "Rock & Roll High School" starring the Ramones premiers.
    1980 - President Jimmy Carter tells the American people about the hostage rescue disaster in Iran.
     1985 - "Big River (The Adventures of Huckleberry Finn)" opened at the Eugene O’Neill Theatre on Broadway in New York City. The Tony Award-winning score for the show was written by Roger Miller (his first Broadway production). The show, about life on the Mississippi, with Daniel Jenkins in the starring role of Huck Finn, ran for 1,005 performances and won the Tony for Best Musical of the Year. "Big River" picked up several more Tony Awards: Featured Actor in a Musical to Ron Richardson; Best Director (Musical) to Des McAnuff; Best Book (Musical) to William Hauptman; and Best Scenic Designer and Lighting Designer to Heidi Landesman and Richard Riddell respectively. 
    1988 - Top Hits
“Wishing Well” - Terence Trent D Arby
“Anything for You” - Gloria Estefan
“Angel” - Aerosmith
“Where Do Broken Hearts Go” - Whitney Houston
“Pink Cadillac” - Natalie Cole
    1990 - Hubble Space Telescope: deployed by Discovery, the telescope is the largest on-orbit observatory to date and is capable of imaging objects up to 14 billion light-years away. The resolution of images was expected to be seven to ten times greater than images from Earth-based telescopes, since the Hubble Space Telescope is not hampered by Earth's atmospheric distortion. Launched Apr 12, 1990, from Kennedy Space Center, FL. Unfortunately, the telescope's lenses were defective, so the anticipated high quality of imaging was not realized. In 1993, however, the world watched as a shuttle crew successfully retrieved the Hubble from orbit, executed the needed repair and replacement work and released it into orbit once more. In December, 1999, the space shuttle Discovery was launched to do extensive repairs on the telescope.
    1990 - The Fender Stratocaster that Jimi Hendrix used to perform the "Star Spangled Banner" at Woodstock is auctioned off in London for $295,000.
    1993 - Top Hits
“Freak Me” - Silk
“Informer” - Snow
“Nothin’ But a ‘G’ Thang” - Dr. De
“I Have Nothing” (from the “Bodyguard”) - Whitney Houston
    1994 - Yankee Stadium in New York holds their first "Joe DiMaggio Day," featuring Paul Simon singing "Mrs. Robinson" (and cheers when he gets to "Where have you gone, Joe DiMaggio?"). 
    1995 - The 257-day strike ends as the Dodgers beat the Marlins 8-7. The work stoppage caused last season to end early, force the cancellation of World Series, and delayed the opening of this season.
    1996 - U2 began their first tour in more than four years before a sellout crowd of 38,000 in Las Vegas. The band featured 11 songs from its "Pop Mart" album but the audience reacted more enthusiastically to such U2 standards as "Pride (in the Name of Love)" and "Where the Streets Have No Name." The glitzy and extravagant show featured what was billed as the world's biggest TV screen and the band emerging from an enormous lemon-shaped mirror ball suspended above the stage. 
    1998 - The 'Iron Man's' streak continues as Cal Ripken plays in his 2,500th consecutive game as the Orioles host the A's at Camden Yards.
    2001 - Padres' outfielder Rickey Henderson, 42, breaks the career walks record established by Babe Ruth when he receives his 2,063rd base on balls.
    2002 - Top Hits
“Foolish” - Ashanti
“What’s Luv” - Fat Joe featuring Ashanti
“U Don’t Have to Call” - Usher
“I Need a Girl” (part 1) - P. Diddy featuring Usher and Loon
“Ain’t It Funny” - Jennifer Lopez featuring Ja Rule
    2012 - In Illinois, a Cook County Circuit Court ruled that the tax Amazon.com levied on Internet businesses is unconstitutional.

NBA Finals Champions:
    1952 - Minneapolis Lakers
    1965 - Boston Celtics

Stanley Cup Champions:
    1964 - Toronto Maple Leafs


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