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

kitmenkin@leasingnews.org
   




Monday, February 9, 2015


Today's Equipment Leasing Headlines

Bulletin Board Complaint
 Ability Capital Solutions, Long Beach, California
  Classified Ads---Senior Management
   Top Stories: February 2-February 6
    Opened Most by Readers of Leasing News
Wells, CIT, Key Taken $2.3MM Identity Fraud
  Use of Wire Transfer Broken Under Patriot Act?
 “When Would I Expect a Promotion?”
   Career Crossroad---By Emily Fitzpatrick/RII
     Leasing Industry Ads---Help Wanted
Leasing 102 by Mr. Terry Winders, CLFP
  Return Location
   Leasing News Advisor
    Bruce Kropschot
 Tesla Is January’s Best-Selling All-Electric Vehicle
  247wallstreet.com
GM ramps up leasing business with captive financial unit
 www.automotivenews.com
   Leasing Conferences—Update
    Make Plans Now
     English Shepherd
      Long Beach, California  Adopt-a-Dog
  Open Positions at Leasing Funders/Various Locations
News Briefs
HSBC files show how Swiss bank helped clients dodge taxes
  and hide millions
   Quick Serve Restaurant Best Marketplace for Growth

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
   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----

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Please send Leasing News to a colleague and ask them to join
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[headlines]

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Bulletin Board Complaint
Ability Capital Solutions, Long Beach, California

This is the eighth complaint against the group known as Blue Star Capital, which includes Ability Solutions, Capital and Matrix Business Capital. That figure does not count the other complaints that were were settled or the applicant did not want their name in Leasing News. In this case, the person with the complaint also did not what their name disclosed, but did provide a statement, copy of the lease proposal with names covered, with a request to print the complaint without their name:

"I am shocked by what Ability Capital Solutions aka Matrix Business Capital aka Blue Star Capital are doing.

"Attached is a typical scam in the small ticket world where this poor customer is not approved, they send out what look like lease documents, yet the documents fine print say that upon credit approval and if we ask for more stuff like tax returns, you will provide them. If declined, these guys charge a 2k fee for their underwriting and costs."

Ability Capital Solutions Proposal:
http://www.leasingnews.org/PDF/AbilityCapital_Redacted2015.pdf

Leasing News Bulletin Board Complaints
http://www.leasingnews.org/bulletin_board.htm

 

((Please Click on Bulletin Board to learn more information))
(Leasing News provides this ad “gratis” as a means
to help support the growth of Lease Police)

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Classified Ads---Senior Management

(These ads are “free” to those seeking employment
or looking to improve their position)

Accomplished leasing executive driven to deliver increased revenues, operating efficiencies, improved sales productivity and customer acquisition. Seeking new opportunity to utilize my strategic, ideation, communication and analytical strengths to develop, implement and execute your organization’s strategic plan.
Reg.Lindholm@gmail.com




Free Posting for those seeking employment in Leasing:
http://www.leasingnews.org/Classified/Jwanted/Jwanted-post.htm

All “free” categories “job wanted” ads:
http://www.leasingnews.org/Classified/Jwanted/Jwanted.htm

 

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Top Stories:  February 2-February 6
Opened Most by Readers of Leasing News

(1) Loan/Lease Regulations --- Update
“Don’t Have a License? Not Caught, You’re Lucky, so Far”
http://leasingnews.org/archives/Feb2015/2_04.htm#regulations

(2) Three Friends Start Patriot Equipment Finance
  Commercial, Energy, and Industrial Equipment Financing
http://leasingnews.org/archives/Feb2015/2_02.htm#three

(3) Placard--Don't EVER give up!
http://leasingnews.org/archives/Feb2015/2_06.htm#placard

(4) New Hires---Promotions in the Leasing Industry
http://leasingnews.org/archives/Feb2015/2_06.htm#hires

(5) Amazon Losing Billions on Capital Leases
http://www.fool.com/investing/general/2015/02/04/amazon-just-admitted-that-its-losing-bill

(6) Leasing 102  Mr. Terry Winders, CLFP
       "What is a Security Deposit?"
http://leasingnews.org/archives/Feb2015/2_02.htm#deposit

(7) Comments on ELFA President/CEO Retiring
  Chief Operating Officer Elected to Office in 2016
http://leasingnews.org/archives/Feb2015/2_04.htm#comments

(8) National Funding Announces New Broker Services Division
http://leasingnews.org/archives/Feb2015/2_02.htm#national

(9) Archives---April 28, 2010
Equipment Leasing and Finance Association Appoints
   William G. Sutton, CAE as President
Ralph Petta Appointed Chief Operating Officer
http://leasingnews.org/archives/Feb2015/2_02.htm#archives

(10) Sales Make It Happen – By Steve Chriest
         Hidden Issues
http://leasingnews.org/archives/Feb2015/2_04.htm#hidden

 

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Wells, CIT, Key Taken $2.3MM Identity Fraud
Use of Wire Transfer Broken Under Patriot Act?

Jeffrey Ihm, Collier County, Florida, was indicted by the Grand Jury on 14 counts of fraud and five counts of identity theft. U.S. Attorney A. Lee Bentley, III, is seeking judgment in the amount of $2,297,665. Key victims were Wells Fargo, CIT Group and Key Bank.

In the indictment, Ihm was charge with generating false emails and documents in the names of Rober Industries, Kinetic technologies, CSX Corporation and Convergence Consulting Group.

"...pose as executives of companies and corporations.
9.      It was a further part of the scheme and artifice to defraud that the defendant would and did create email addresses using the identities of executives of those companies and corporations for his own use.
10.    It was a further part of the scheme and artifice to defraud that the defendant would and did fabricate stories of business projects that would cause financial institutions to provide financing to the companies and corporations that the defendant claimed to represent.
11.    It was a further part of the scheme and artifice to defraud that the defendant, posing as various executives, would and did initiate and engage in email and telephone communications with representatives of financial institutions.
12.    It was a further part of the scheme and artifice to defraud that the defendant would and did create false and fraudulent documents, including, but not limited to, purchase orders, invoices, insurance records, and emails purportedly exchanged by representatives of the companies and corporations...”
 (1) Page 3

 


   (1) Page 5

Ihm evidently have set up phony bank accounts in the names of the companies he was impersonating officers of.  Which means the banks that opened any such account did not do their DD on Who Is Your Customer that has been Federal Law under the Patriot Act after 9/11.

Before wiring to a receiving bank, it is a requirement to verify that the
account is actually going to the company/entity required. Leasing News is told it is getting hard to get bank wire departments to confirm.  Before wiring money to a vendor or whatever, it is a requirement under the Patriot Act.

The rest of the indictment with documents was sealed regarding this case, but may come out in the hearings. (2)

“Notice of Hearing as to Jeffrey Ihm: Arraignment on Superseding Indictment set for 2/11/2015 at 01:30 PM in Ft. Myers Courtroom 5 C before Magistrate Judge Douglas N. Frazier.”

  1. Indictment (9 pages)
    http://www.leasingnews.org/PDF/indictment_22015.pdf
  2. 21-1 pdf
    http://www.leasingnews.org/PDF/21_1_22015.pdf

 

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“When Would I Expect a Promotion?”
Career Crossroad---By Emily Fitzpatrick/RII

Question: I was asked in an interview: If you are hired, when would you expect a promotion? How should I have handled this?

Answer: If you are interested in any type of promotion, down the line prepare your response to be something similar to the following “… (a)  I would not expect a promotion without the performance that marks me as deserving of a promotion (b) I would hope the company has the growth necessary to provide such an opportunity (c) I hope that my manager believes in promoting from within. I hope I learn and get training in my development to deserve a promotion.”

If the position you are applying for is a management type role, you need to build other factors into your response. For example:  “ … as a manager, I realize that part of my job is to have done my succession planning, and that I must have someone trained and ready to step into my shoes before I can expect to step up into a higher-level position. That way, I play my part in preserving the chain of command….” To be proactive, demonstrate how you have achieved this in your current (or previous) role add, “… just as I have done in my present job, where I have a few employees capable of taking over the reins when I leave …”

Additionally, how do I relay to a potential employer that I am not interested in a future promotion into a Sales Management role? 
Many sales professionals prefer to remain in strictly income producing, non-management roles. Relay to the potential employer your goals, for example “… To be candid, my passion lies in business development functions rather than management. I have the capability to manage a sales team, but my strengths are in sourcing new business relationships and client retention …” 

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

Career Crossroads Previous Columns
http://www.leasingnews.org/Conscious-Top%20Stories/crossroad.html

 

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Leasing Industry Help Wanted

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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(Terry retired January 1, 2015.  To honor him and his many years of writing for readers of Leasing News, in the next few months we will bring up columns he has written that are still meaningful today --as most of them are. This is from September 11, 2006. Editor)

Return Location

Distance is a key factor in the consideration of return of equipment. Many of us have a statement in our lease that states that the lessee must return it to a location of our choosing in the Continental United States. If the equipment is large or bulky and shipping costs high, then this language may be considered “onerous”. Usually language that requires the lessee to return the equipment to the dealer that sold it, or a like vendor, or to your closest physical location would be acceptable.

In 1988, the introduction of Article 2A of the Uniform Commercial Code on equipment leasing stated very clearly that even a fair market purchase option is a bargain and will be considered a disguised conditional sales contract if the cost “to return” the equipment is greater than the value of the equipment, causing the lessee to purchase to avoid the cost of return.

One of the problems with equipment values is that the rules require us to prove that there is at least 20% useful life remaining in the equipment. When it comes to equipment like computers, or high tech equipment, its remaining useful life may meet the rules but its value is so small that transportation costs to send it back may make the FMV purchase option look like a bargain. Therefore, some leasing companies are planning to request local secondary market vendors to retrieve the equipment instead of requiring its return.

Another idea is to increase the lease payment by a small amount and put the extra aside in an escrow account to pay for the return and the only responsibility the lessee would have is to prepare it for shipment. If the lessee elects the purchase option then the escrow account would be added to the return on the lease.

Some lessor require the lessee to store the equipment for up to three months for free giving them time to remarket the equipment without the costs of return.

The problem becomes a serious problem when in bankruptcy some opposing counsel wants to have your lease declared a disguised conditional sales contract so it comes under Article 9 and they may have a chance of gaining some benefits from over collateralization.

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

 



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Leasing News Advisor
Bruce Kropschot



Bruce Kropschot is one of the first asked to join the advisory board and he has been active since September 6, 2000.


Bruce Kropschot
Senior Managing Director and
Merger & Acquisition Advisory Practice Leader –
The Alta Group
7448 Treeline Drive
Naples, FL 34119
(239) 260-4405
bkropschot@thealtagroup.com
www.thealtagroup.com

Bruce Kropschot has been active in the equipment leasing industry since 1972 and has been a senior executive of three large leasing companies. In 1986 he founded Kropschot Financial Services, a firm he developed into the leading provider of merger and acquisition advisory services for equipment leasing companies. In 2008 Kropschot Financial Services became a part of The Alta Group, the leading worldwide consulting firm for the leasing industry. Bruce heads Alta’s M&A advisory practice, which also arranges debt and equity capital and provides valuation services for leasing companies. He has played a major role representing sellers or buyers in the sale of about 200 equipment leasing and financing companies.

After 43 years in the equipment leasing industry, Bruce shows no signs of slowing down. He says that his business is his favorite hobby. When asked what have been the keys to his success, he stated, “Obviously a thorough knowledge of many types of leasing companies is essential in the M&A advisory business. However, of utmost importance is maintaining the highest level of integrity. The Alta Group’s reputation depends upon always treating as confidential any information we receive in confidence from potential buyers and sellers of leasing companies.”

Bruce has served on the Board of Directors of the Equipment Leasing and Finance Association, the Equipment Leasing and Finance Foundation, Eastern Association of Equipment Lessors, United Association of Equipment Leasing and International Network of Merger & Acquisition Partners. He has served on the Leasing News Advisory Board since 2000, and he also served on the alumni advisory board of the Ross School of Business at the University of Michigan. He has BBA and MBA degrees (with honors) in Accounting and Finance from the University of Michigan and is a CPA.

Bruce’s favorite recreational activity has long been skiing. Now that knee problems have curtailed his ski trips, Bruce and his wife Barbara spend their vacations with international travel.

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Tesla Is January’s Best-Selling All-Electric Vehicle
247wallstreet.com

By Paul Ausick

The Model S sedan from Tesla Motors Inc. (NASDAQ: TSLA) beat the perennial category leader — the Nissan Leaf — in total January U.S. sales. The Model S sold 1,300 units, according to HybridCars.com, compared with sales of 1,070 for the Leaf.

There is an asterisk following the Model S total though. Tesla does not report monthly sales and the number of units sold is an estimate. We will probably never know exactly how many cars Tesla sold in the United States in January 2015, although we will be able to look at the number reported in the first-quarter report and divide by three to get a closer idea.

January car sales are typically sharply below December sales, when auto dealers do everything they can to pull sales forward to make their annual numbers. The Nissan Leaf sold 3,100 units in December, and the estimated total for Tesla was 1,900. For the 2014 calendar year, the Leaf sold 30,200 units in the United States, compared with 16,550 for the Model S.

As tough as January was for all-electric vehicles, hybrid sales were worse. Compared with January 2014, sales fell 8.1%. Hybrid sales dropped 88% for the 2014 calendar year, while total auto sales rose 5.8%. The January market share leader in the hybrid category is the Prius Liftback from Toyota Motor Corp. (NYSE: TM), with 28.9% and sales of 7,316 in the month. That is down 16.9% from December sales, but up 1.5% compared with January 2014.

 

 

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GM ramps up leasing business with captive financial unit
www.automotivenews.com

By Jim Henry

GM Financial more than tripled its share of parent General Motors’ U.S. lease originations in the fourth quarter.

And it’s poised to gain even more as it becomes the exclusive source of leases for the Buick-GMC and Cadillac brands, beginning with Buick-GMC this week.

“Our business is increasingly becoming GM-centric,” GM Financial CEO Dan Berce said during a conference call with investors and analysts today.

He said GM Financial originated 47 percent of GM U.S. retail leases in the fourth quarter, worth $1.8 billion, up from 15.2 percent or $383 million a year ago.

Including loans and leases, GM accounted for 67 percent of GM Financial originations for the quarter, up from 45 percent a year ago, the company said in a statement.

Net income drop

Net income fell by roughly half for GM Financial in the fourth quarter, to $59 million, vs. $121 million for the fourth quarter of 2013.

GM Financial blamed the drop on one-time charges, including costs related to acquiring overseas operations from Ally Financial Inc., integration costs for its growing operations, and costs related to discontinuing the Chevrolet brand in Europe.

Loan and lease originations for the United States and Canada were $4 billion, more than double $1.8 billion a year ago. Originations for international operations were $2 billion, down from $2.1 billion a year ago.

GM acquired GM Financial’s predecessor company, subprime specialist AmeriCredit Corp., in 2010 and gradually turned it into a captive finance company that offers prime and subprime loans and leases, as well as commercial loans to dealers. The prime-risk loans were added in 2014.

One of GM’s stated aims in acquiring AmeriCredit was to have an in-house source for leases, and one of its first moves as parent company was to add leasing to the lineup.

GM reported separately today its U.S. lease penetration was 22 percent in the fourth quarter. That was up slightly from 21 percent a year earlier but still below the rest of the industry’s 27 percent in the fourth quarter, not counting GM.

More leasing

Last month, GM notified dealers it would start steering 100 percent of its lease incentives to GM Financial instead of sharing them among GM Financial, Ally and, to a lesser extent, U.S. Bank.

That change took effect for Buick-GMC dealers on Feb. 3. It is expected to take effect for Cadillac in March. Dealers said Chevrolet would probably follow suit at some point, but GM hasn’t confirmed that. According to dealers, GM wants to make sure GM Financial would be ready to handle the bigger volume that would come with the Chevy brand.

Berce said today GM Financial is ready for more leasing.

“We believe from a service level standpoint we’re completely ready for lease exclusivity in 2015,” he said. “And this gradual ramp in 2014 of our penetration was certainly indicative of our readiness.”

You can reach Jim Henry at autonews@crain.com

 

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Leasing Conferences 2015
Save the Date

 

 


2015 Equipment Management Conference
2/22/2015 - 2/24/2015
 Trump National Doral Miami
 Miami, FL

Over 200 people have already registered to attend the ELFA Equipment Management Conference and Exhibition. Attendance should exceed 300. Scheduled Feb. 22-24 at the Trump National Doral in Miami, this conference is the single most important event for equipment management professionals. Here's why: Great sessions that bring you up-to-date on a variety of asset classes; live inspections of equipment guided by professionals; off-site tours of equipment in actual work environments; a first-class exhibition of equipment appraisers, remarketers and others; and unmatched networking opportunities with your peers in the industry. Register and view the attendee list.

Schedule
https://www.elfaonline.org/cvweb_elfa/cgi-bin/eventsdll.dll/EventInfo?sessionaltcd=EMC15

Speakers
https://www.elfaonline.org/cvweb_elfa/cgi-bin/eventsdll.dll/EventInfo?sessionaltcd=EMC15

Pricing
https://www.elfaonline.org/cvweb_elfa/cgi-bin/eventsdll.dll/EventInfo?sessionaltcd=EMC15

 



Agenda
http://www.imn.org/structured-finance/conference/Investors-Conference-on-Equipment-Finance/Agenda.html

Sponsors & Exhibitors
http://www.imn.org/structured-finance/conference/Investors-Conference-on-Equipment-Finance/Sponsors.html

 

 


2015 National Equipment Finance Assoc. Summit
3/18/2015 to 3/20/2015

Wednesday through Friday

Renaissance Long Beach Hotel
111 East Ocean Boulevard
Long Beach, California  90802
United States

Contact:

Kim King
KKing@NEFAssociation.org
Phone: 847-380-5053

Event Schedule:
http://www.nefassociation.org/events/Sessions.aspx?id=480181

Exhibitors to Date:
https://nefassociation.site-ym.com/?2015SummitExhibitors

Registration:
https://nefassociation.site-ym.com/?2015SummitPricing

 


27th Annual National Funding Conference
4/21/2015 - 4/23/2015
Fairmont Hotel Chicago
Chicago, IL

Schedule
https://www.elfaonline.org/cvweb_elfa/cgi-bin/eventsdll.dll/EventInfo?sessionaltcd=FUND2015\\P

Pricing:
https://www.elfaonline.org/cvweb_elfa/cgi-bin/eventsdll.dll/EventInfo?sessionaltcd=FUND2015


 

Brochure
http://www.naelb.org/NAELB_Docs/2015%20Annual%20Conference/
NAELB%20Registration%20Brochure%201.9.15.pdf

Registration
http://www.naelb.org/NAELB/Events/2015_Annual_Conference.aspx


AGLF/ELFA Public Sector Finance Forum
May 6 - 8, 2015
Sheraton Denver Downtown Hotel
Denver, Colorado

 

 


2015 54th Annual Convention
10/25/2015 - 10/27/2015
JW Marriott Hill Country
San Antonio, TX

 


CFA
71st Annual Convention
November 11 - 13, 2015
JW Marriott Austin
Austin, TX

 


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English Shepherd
Long Beach, California  Adopt-a-Dog

Riley
ID#A541765

"My name is RILEY. I am a female, tricolor English Shepherd.

"The shelter staff thinks I am about 6 years old.

"I have been at the shelter since Feb 07, 2015."

 

For more information about this animal, call:
Long Beach Animal Care Services at (562) 570-7387
Ask for information about animal ID number A541765

Long Beach Animal Care Services
http://www.longbeach.gov/acs/adoptions/default.asp


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

 

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Open Positions at Leasing Funders/Various Locations

You will find many jobs open in various leasing companies. Most are at the main office or a branch. The larger companies change listings and readers should click to them, as they change weekly, if not daily.

Leasing News invites other employers to list their "open positions." 
The listing is free.

Advantage Funding
http://www.advantagefund.com/employment.htm

AIG
http://www.aigcorporate.com/addresources/globalcareers.html

Altec
https://careers.altec.com/psc/P90HALT_APP/APPLICANT
/HRMS/c/HRS_HRAM.HRS_CE.GBL?nocrumbs=yes&

Alter Moneta
http://www.altermoneta.com/careers/opportunities.html

Atlas Copco
http://www.atlascopco.com/us/careers/openjobs/

Ascentium Capital
http://ascentiumcapital.atsondemand.com/

Axis Capital
http://www.axiscapitalinc.com/contact-us/

Balboa Capital
http://www.balboacapital.com/about_us/careers.aspx

Bank of America
http://careers.bankofamerica.com/overview/overview.asp

Bank of Ozarks
https://bankozarks.applicantharbor.com/jobmainlist.php?a=m

Bank of the West
https://www.bankofthewest.com/about-us/careers/job-search.html
(type in state, and keyword leasing or category)

Channel Partners
http://www.channelpartners.com/careersearch.html

CIT Job Openings
http://sj.tbe.taleo.net/SJ1/ats/careers/

CSI Leasing
http://www.csileasing.com/ViewJobPostings.aspx

Data Sales
http://www.datasales.com/open_jobs.html

De Lage Landen Financial
https://tbe.taleo.net/NA4/ats/careers/jobSearch.jsp

Direct Capital
http://tbe.taleo.net/NA2/ats/careers/jobSearch.jsp

Farm Credit
http://www.farmcreditnetwork.com/careers/opportunities

Financial Pacific
http://www.finpac.com/careers.aspx

Fifth-Third Bank
https://cvg53.cvgs.net/Main/careerportal/JobAgent.cfm

First Pacific Funding
http://www.firstpacificfunding.com/reps/ 

GE Capital
www.ge.com/careers

GreatAmerica Leasing
http://jobs.greatamerica.com/

Home Savings Bank
http://www.home-savings-bank.com/careers.php

Huntington Bank
https://www.huntington.com/us/HNB3400.htm

Key Bank
Click here

Macrolease
http://leasingnews.org/hwanted_macrolease3.html

Marlin Business Services
https://www.marlinfinance.com/career-postings.asp

Madi$on Capital
http://www.madisoncapital.com/employment.

Meridian Bank
https://www.meridianbank.com/careers.html

Microfinancial/Timepayment
http://www.hirebridge.com/jobseeker2/Searchjobresults.asp?cid=5224

Northern California Farm Credit (office listings)
http://www.norcalfc.com/locations.html

Pacific Capital Companies
http://leasingnews.org//hwanted_pacificcap2.html

People's United Bank
https://www3.ultirecruit.com/PEO1003/JobBoard/ListJobs.aspx

PL Capital
http://www.plcapital.com/careers.asp

Prime Alliance Bank
http://www.primealliancebank.com/home/careers

Regions Bank
https://regions.taleo.net/careersection/2/jobsearch.ftl

Republic Financial
http://tbe.taleo.net/NA8/ats/careers/jobSearch.jsp

Sterling Bank
https://www.synovus.apply2jobs.com/ProfExt/index.cfm?fuseaction=m
External.showSearchInterface

Taycor Financial
http://www.taycor.com/about-taycor-financial/careers/

TCF Bank
https://tcfbank.taleo.net/careersection/corporate/jobsearch.ftl?lang=en

TD Bank
https://tderec.ijob.com/recruit/servlet/com.lawson.ijob.util.Login

US Bank 
(type position in blank space and/or state)
http://www.usbank.com/cgi_w/cfm/careers/careers.cfm

Wells Fargo
https://employment.wellsfargo.com/psp/PSEA/APPLICANT

Zions Bank
https://zionsbancorp.taleo.net/careersection/

 


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News Briefs----

HSBC files show how Swiss bank helped clients dodge taxes and hide millions
http://www.theguardian.com/business/2015/feb/08/hsbc-files-expose-swiss-bank-clients-dodge-taxes-hide-millions

Quick Serve Restaurant Best Marketplace for Growth
http://www.qsrmagazine.com/content/2015-growth-40-large-markets

 


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--You May Have Missed It

The 10,000 ft. view of lease accounting standards
(One of best up-dates I have seen. Editor)
http://www.rew-online.com/2015/02/04/the-10000-ft-view-of-lease-accounting-standards/



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SparkPeople--Live Healthier and Longer



Sleep Your Way to a Healthier, Happier Life!
http://www.sparkpeople.com/myspark/challenge_detail.asp?challenge=1


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Winter Poem 

Blow, Blow, Thou Winter Wind

Blow, blow, thou winter wind
Thou art not so unkind
As man's ingratitude;
Thy tooth is not so keen,
Because thou art not seen,
Although thy breath be rude.

Heigh-ho! sing, heigh-ho! unto the green holly:
Most friendship if feigning, most loving mere folly:
Then heigh-ho, the holly!
This life is most jolly.

Freeze, freeze thou bitter sky,
That does not bite so nigh
As benefits forgot:
Though thou the waters warp,
Thy sting is not so sharp
As a friend remembered not.
Heigh-ho! sing, heigh-ho! unto the green holly:
Most friendship if feigning, most loving mere folly:
Then heigh-ho, the holly!
This life is most jolly.

William Shakespeare


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Sports Briefs----

NFL: 2015 Draft Order and Team Needs
http://wallstcheatsheet.com/sports/nfl-2015-draft-order-and-team-needs.html/?ref=YF

For 49ers, Kaepernick becomes the new Harbaugh
http://profootballtalk.nbcsports.com/2015/02/08/for-49ers-kaepernick-becomes-the-new-harbaugh/

49ers hire LSU receivers coach, who is expected to split role with Curry
http://www.sacbee.com/sports/nfl/san-francisco-49ers/article9566534.html


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California Nuts Briefs---

Facebook, LinkedIn join to help women in tech
http://www.sfgate.com/business/article/Facebook-LinkedIn-join-to-help-women-in-tech-6067011.php



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“Gimme that Wine”

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

Wineries Cautioned About Internet 'Ads
http://www.winesandvines.com/template.cfm?
section=news&content=145857

Wine writer Mike Dunne admires Northwest from afar
http://www.greatnorthwestwine.com/2015/02/05/mike-dunne-podcast/

The Other Great White Wine
http://www.wsj.com/articles/the-other-great-white-wine-1423144969

A mile high, bone dry and thriving: Arizona’s growing wine industry
http://napavalleyregister.com/lifestyles/food-and-cooking/wine/a-mile-high-bone-dry-and-thriving-arizona-s-growing/article_944d8a8e-460c-5e87-9e8a-12c4f25c3eac.html

Ten Most Powerful Fine Wine Brands
http://www.thedrinksbusiness.com/2015/02/top-10-most-powerful-fine-wine-brands/


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

        1773—Birthday of William Henry Harrison, the 9th president of the United States ( March 4-April 4, 1841). His term of office was the shortest in our nation's history-32 days. He was the first president to die in office (of pneumonia contracted during inaugural ceremonies). John Tyler assumed the presidency and historians state his administration was characterized by bickering and frustration, primarily caused by Henry Clay and Daniel Webster over political issues in their own "Whig" party.
    1775 ---English Parliament declares Massachusetts colony is in rebellion.
    1794- The first warship to capture an enemy shop after the Revolution was the U.S.S. Constellation, a 36-gun frigate of 1,265 tons. Off the island of Nevis, West Indies, the 36-gun Constellation, under the command of Commodore Thomas Truston, met and captured the 40-gun French frigate Insurgente, inflicting 70 casualties at the cost of only 4 American casualties. (not to be confused with the U.S.S.) Truxtun was headed for the island of Nevis when he caught sight of the French frigate L'Insurgente . After pursuing the Frenchman, Truxtun prepared for action. However, as the two ships were on the verge of engaging one another, a squall engulfed them, snapping the main topmast of the French frigate. The loss of mobility, coupled with the French tendency to fire high into the opponent's rigging, gave Truxtun a deadly advantage. Unable to maneuver and suffering from heavy damage to her hull by American gunnery, the 40-gun L'Insurgente was defeated by the 38-gun Constellation . The battle had lasted only seventy-five minutes. The Constellation suffered three casualties, compared to seventy sustained by L'Insurgente . "A very fine frigate [is] being added to our infant Navy" was the report sent to Stoddert.
http://www.navysna.org/awards/Hall%20of%20Fame%20Write%
20Ups/Truxton.htm

Constellation which was President Lincoln's flagship or the Federal of Planets Space Ship.)
http://maritimeone.com/id61.htm

http://www.geocities.com/TheTropics/Shores/1258/shipsv.html
http://www.congressionalgoldmedal.com/ThomasTruxton
http://maritimeone.com/id61.htm.htm
http://antiqbook.com/boox/spo/1110.shtml
    1812-- Pioneer missionary Samuel Newell married fellow Congregationalist Harriet Atwood. They afterward sailed for India with Adoniram and Ann Hasseltine Judson. (Harriet Newell and Ann Judson thereby became the first American women commissioned for missionary work abroad.)
    1819--Birthday of Lydia E. Pinkham developed a home tonic of herbs and 19% alcohol that she gave her children. As the tonic grew famous in her neighborhood she made her first sales in 1875 to earn money since she was married to a dreamer whose ship never came in. Later, her son marketed the home remedy under her direction.
    1825- John Quincy Adams was elected president of the United States by the House of Representatives, into which the election had been thrown by the failure of any of the four candidates to win a majority in the electoral college. Henry Clay, one of the candidates assisted Adams cause in the House. In the four way race of Adams, Andrew Jackson, Henry Clay, and William Crawford Jackson had received more electoral votes than Adams, but no majority.
    1849--Laura Clay at the 1920 convention became the first woman to receive a vote for the presidential nominee of the Democratic Party. She was a noted suffrager and first president of the Kentucky Equal Rights Association.
    1859—Birthday of Carrie Chapman Catt. Very young, Carrie Lane noticed that her mother did not go to vote when her father did and she developed a lifelong devotion to the cause of women's suffrage. She became high school principal at Mason City, Iowa, in 1881. Within a few years she was elected superintendent of schools - one of the first women to fill such an office in the United States. After one year of marriage to Leo Chapman, editor and owner of the Mason City Republican, he died of typhoid fever in 1886. It was then that CCC began speaking and organizing activists for the Iowa Woman Suffrage Association and broke onto the national scene like a rocket. She died in New Rochelle, N.Y., on March 9, 1947. Catt is buried in New York City alongside Mary Garrett Hay with whom she lived from 1905 until Hay's death in 1928. They share a single headstone which reads: "Here lie two, united in friendship for 38 years through constant service to a great cause."
    1861-- Tennessee votes against secession. On June 8, pro-slavery advocates stop anti-slavery voters at the polls, whereupon Tennessee secedes from the Union.
    1886- President Cleveland declares a state of emergency in Seattle because of anti-Chinese violence. These protests were also seen in other Northwest cities due to the influx of “cheap” Chinese labor.
http://immigrants.harpweek.com/ChineseAmericans/Items/Item095L.htm
    1873- In the foremost scandal of the day, Victoria Woodhull, publisher, was arrested for writing that renowned preacher Henry Ward Beecher had committed adultery. The postal authorities charged her with sending obscene literature through the mail. She was acquitted of the charge. What made the event more newsworthy is that Beecher was subsequently sued for alienation of affections by Theodore Tilton. The jury and the public found Dr. Beecher innocent but found Mrs. Tilton guilty.
    1874—Birthday of American poet Amy Lowell, born at Brookline, MA. Her eccentricities inspire more discussion then her poetry. A lesbian and a very fat woman, she wore frilly clothes, smoked cigars, slept during the day, wrote poetry at night and kept all the mirrors in her house covered. 
In 1915, anticipating a wartime shortage, Lowell, like George Sand a woman partial to cigars, ordered 10,000 Manilas. Ezra Pound, trying to help place her poetry, made up the "Imagist" movement.
Died Brookline, Ma., May 12, 1925.
http://www.sappho.com/poetry/a_lowell.html 
    1900-The great Count Basie bassist Walter Page birthday.
    1904- a tremendous fire that started on February 7 was put out in Baltimore, Maryland, after destroying 2600 buildings in an 80-block area of the business district. It was the biggest fire since the great Chicago fire of 1871. Over $80 million (that day's dollar amount ) in buildings were destroyed.
    1909—Birthday of Carmen Miranda, born Maria do Carmo Miranda da Cunha in Marco de Canavezes, Portugal. Her family moved to Rio de Janeiro when she was about two years old. Her career took off in the carnival of 1930 with the spectacular success of the marchinha "Taí" A popular movie star and singer in her day, she Carmen of a heart attack on August 5, 1955, at home in Beverly Hills, California.
http://www.maria-brazil.org/carmen.htm
http://www.humnet.ucla.edu/echo/Volume2-Issue1/wells-media/
Carmen-Miranda.jpg

    1912—The United States Lawn Tennis Association amended the playing rules for its men's single's championship. The defending champion lost his by directly into the final and was required to play through the tournament.
    1914—Birthday of country and western singer, born at Crip, Texas. Ernest Tubb was the sixth member to be elected to the Country Music Hall of Fame and the headliner on the first country music show ever to be presented at Carnegie Hall. His first major hit, “ Walking the Floor Over You,“ gained him his first appearance at the Grand ole Opry in 1942, and he attained regular membership in 1943. He died September 6,1984, at Nashville, Texas.
    1914—Birthday of Bill Veek, baseball's premiere promoter and showman as an owner of several teams. He integrated the American League, sent a midget to the plate to start a game and, in general, sought to provide fans with entertainment in addition to baseball. Inducted into the Hall of Fame in 1991. Died at Chicago, Il, Jan. 2, 1986.
    1914-Birthday of ecdysiast Gypsy Rose Lee, real name Rose Louise Hovick, born Seattle, Was. died 1970.
http://us.imdb.com/name/nm0497346/
http://www.thrillingdetective.com/eyes/gypsy_rose_lee.html
    1917 -- US: American labor agitator Tom Mooney falsely convicted of fatal bombing. He is Pardoned and released 22 1/2 years from now.
http://www.shapingsf.org/ezine/labor/mooney/

http://www.dartmouth.edu/~library/Library_Bulletin/Nov1989/
LB-N89-VClose2.html

    1933 - The temperature at Moran, WY, located next to Teton National Park, plunged to 63 degrees below zero to establish a state record. The temperature at the Riverside Ranger Station in Montana dipped to 66 below zero to establish a record for the state, and a record for the nation which stood until 1954.
    1934 - The mercury dipped to 51 degrees below zero at Vanderbilt to establish a record for the state of Michigan. The temperature at Stillwater plunged to 52 degrees below zero to establish a record for the state of New York.
    1941--Birthday of Carole King, singer, songwriter. Her soft rock Tapestry album sold more than 13 million copies and in 1971 she won four Grammy awards. "Will You Love Me Tomorrow" in 1960-61 was her first hit to top the charts. After her divorce in 1969 she changed her style and performed solo. "You've got a Friend" was the 1971 Grammy best song and "It's Too Late" the best record.
    1942- singer-songwriter Carole King was born in Brooklyn, New York. Along with her then-husband Gerry Goffin, King wrote some of the most successful pop tunes of the 1960's. Among them were "Will You Love Me Tomorrow" for the Shirelles, "Up on the Roof" for the Drifters and "The Loco- Motion" for Little Eva. In the '70s, King started concentrating on her singing. Her 1971 album "Tapestry" became the biggest- selling album of all time, although its sales have since been topped by at least two other albums.
    1943- in a major strategic victory, the American 161st and 132nd Regiments retook Guadalcanal in the Solomon Islands on this date after a six-month-long battle. More than 9,000 Japanese and 2,000 Americans were killed. The fierce resistance by the Japanese was an indication to the Allies of things to come. Guadalcanal put the Allies within striking distance of Rabaul, the major Japanese base in the area (as featured in "Victory at Sea".)
    1944-Jimmy Page, guitarist with Led Zeppelin, is born.
    1944--Birthday of 1944 Alice Walker, Black American essayist, poet, novelist, and womanist. Won 1983 Pulitzer Prize for her novel The Color Purple (1982). Her Warrior Marks and Possessing the Secret of Joy take up the horrendous practice of female genital mutilation in some African locations.
    1945--*CICCHETTI, JOSEPH J. Medal of Honor
Rank and organization: Private First Class, U.S. Army, Company A, 148th Infantry, 37th Infantry Division. Place and date: South Manila, Luzon, Philippine Islands, 9 February 1945. Entered service at: Waynesburg, Ohio. Birth: Waynesburg, Ohio. G.O. No.: 115, 8 December 1945. Citation: He was with troops assaulting the first important line of enemy defenses. The Japanese had converted the partially destroyed Manila Gas Works and adjacent buildings into a formidable system of mutually supporting strongpoints from which they were concentrating machinegun, mortar, and heavy artillery fire on the American forces. Casualties rapidly mounted, and the medical aid men, finding it increasingly difficult to evacuate the wounded, called for volunteer litter bearers. Pfc. Cicchetti immediately responded, organized a litter team and skillfully led it for more than 4 hours in rescuing 14 wounded men, constantly passing back and forth over a 400-yard route which was the impact area for a tremendous volume of the most intense enemy fire. On 1 return trip the path was blocked by machinegun fire, but Pfc. Cicchetti deliberately exposed himself to draw the automatic fire which he neutralized with his own rifle while ordering the rest of the team to rush past to safety with the wounded. While gallantly continuing his work, he noticed a group of wounded and helpless soldiers some distance away and ran to their rescue although the enemy fire had increased to new fury. As he approached the casualties, he was struck in the head by a shell fragment, but with complete disregard for his gaping wound he continued to his comrades, lifted 1 and carried him on his shoulders 50 yards to safety. He then collapsed and died. By his skilled leadership, indomitable will, and dauntless courage, Pfc. Cicchetti saved the lives of many of his fellow soldiers at the cost of his own.
    1950 - During a speech in Wheeling, West Virginia, Senator Joseph McCarthy (Republican-Wisconsin) claims that he has a list with the names of over 200 members of the Department of State that are "known communists." The speech vaulted McCarthy to national prominence and sparked a nationwide hysteria about subversives in the American government. He did untold damage to many people's lives and careers, had a muzzling effect on domestic debate on Cold War issues, and managed to scare millions of Americans. McCarthy, however, located no communists and his personal power collapsed in 1954 when he accused the Army of coddling known communists. Televised hearings of his investigation into the U.S. Army let the American people see his bullying tactics and lack of credibility in full view for the first time, and he quickly lost support. The U.S. Senate censured him shortly thereafter and he died in 1957.
    1952---Top Hits
Slowpoke - Pee Wee King
Cry - Johnnie Ray
Anytime - Eddie Fisher
Give Me More, More, More (Of Your Kisses) – Lefty Frizzell
    1957-After nine weeks, Guy Mitchell's "Singing the Blues" is pushed out of Billboard's top spot by Elvis Presley's "Too Much".
    1958-A report by the American Research Bureau cites Dick Clark's American Bandstand as the top-ranked daytime television program, drawing an average of 8,400,000 viewers per day.
    1959-Lloyd Price reached number one on the Billboard Pop chart with "Stagger Lee", an up-dated version of an old Folk song called "Stack-O-Lee". Wilson Pickett would take the song to number 22 in 1967.
    1960---Top Hits
Teen Angel - Mark Dinning
Where or When - Dion & The Belmonts
Handy Man - Jimmy Jones
He'll Have to Go - Jim Reeves
    1962-Neil Sedaka records "Breaking up Is Hard to Do"
    1962-Neil Sedaka records "Breaking Up Is Hard To Do", which will become his 5th US Top Ten hit and first number one by the following August. Neil's ballad version of the song would peak at number eight in February 1976.
    1963-Ray Hildebrand and Jill Jackson, who were billed as Paul and Paula, had the top tune in the US with "Hey Paula".
    1963-Ray Hildebrand and Jill Jackson, who were billed as Paul and Paula, had the top tune in the US with "Hey Paula".
    1963- Ruby and the Romantics' "Our Day Will Come" enters the pop charts
    1963-Birthday of country singer Travis Tritt.
    1963 - The first Boeing 727 took off, becoming the world's most popular way to fly. Before production was stopped in 1984, 1,832 of the aircraft were built.
    1964 -- Arthur Ashe, Jr., becomes first African American on US Davis Cup Team.
    1964- the Beatles made their live US television debut on "The Ed Sullivan Show." "I Want to Hold Your Hand" could barely be heard over the screams from the audience, who were also treated to "All My Loving," "Till There Was You," "She Loves You" and "I Saw Her Standing There." There were 50,000 requests for the 725 available seats. The Beatles appeared on the show again a week later. Each program was watched by an estimated 70-million people, the highest rating at the time.
    1968---Top Hits
Green Tambourine - The Lemon Pipers
Spooky - Classics IV
Love is Blue - Paul Mauriat
Skip a Rope - Henson Cargill
    1969 - The Boeing 747 took its first flight, ushering flew in the age of the jumbo jet. As manager of the Chamber of Commerce of San Bruno, “The Airport City,” we issued gold, silver, and copper coins to celebrate the event. They are considered collected items today.
    1969 - Roslyn Kind quietly made her television debut on "The Ed Sullivan Show". Ed said she was "...America's teenager who wasn't protesting or playing a guitar." Although she only appeared once, her sister appeared many times. Roslyn Kind is Barbra Streisand's sister.
    1969--*PROM, WILLIAM R. Medal of Honor
Rank and organization: Lance Corporal, U.S. Marine Corps, Company 1, 3d Battalion, 3d Marines, 3d Marine Division (Rein), FMF. Place and date: Near An Hoa, Republic of Vietnam. 9 February 1969. Entered service at: Pittsburgh, Pa. Born: 17 November 1948, Pittsburgh, Pa. Citation: For conspicuous gallantry and intrepidity at the risk of his life above and beyond the call of duty while serving as a machinegun squad leader with Company 1, in action against the enemy. While returning from a reconnaissance operation during Operation TAYLOR COMMON, 2 platoons of Company 1 came under an intense automatic weapons fire and grenade attack from a well concealed North Vietnamese Army force in fortified positions. The leading. element of the platoon was isolated and several marines were wounded. L/Cpl. Prom immediately assumed control of 1 of his machineguns and began to deliver return fire. Disregarding his safety he advanced to a position from which he could more effectively deliver covering fire while first aid was administered to the wounded men. Realizing that the enemy would have to be destroyed before the injured marines could be evacuated, L/Cpl. Prom again moved forward and delivered a heavy volume of fire with such accuracy that he was instrumental in routing the enemy, thus permitting his men to regroup and resume their march. Shortly thereafter, the platoon again came under heavy fire in which 1 man was critically wounded. Reacting instantly, L/Cpl. Prom moved forward to protect his injured comrade. Unable to continue his fire because of his severe wounds, he continued to advance to within a few yards to the enemy positions. There, standing in full view of the enemy, he accurately directed the fire of his support elements until he was mortally wounded. Inspired by his heroic actions, the marines launched an assault that destroyed the enemy. L/Cpl. Prom's indomitable courage, inspiring initiative and selfless devotion to duty upheld the highest traditions of the Marine Corps and the U.S. Naval Service. He gallantly gave his life for his country.
    1970 - Sly and The Family Stone were awarded a gold record for the single, "Thank You (Falettinme Be Mice Elf Agin)". At the time Sly (Sylvester) Stewart was a disc jockey in Oakland, California.
    1971 - An earthquake measuring 6.6 struck the San Fernando Valley in California, killing 58 people. Property damage reached $900 million.
    1971 -- Satchel Paige becomes first Negro-league player elected to baseball Hall of Fame.
Sometimes I feel like I will never stop 
Just go forever 
Till one fine morning 
I'll reach up and grab me a handful of stars 
and swing out my long lean leg 
and whip three hot strikes burning down the heavens 
and look over at God and say 
How about that! 
— Samuel Allen, "To Satch"
http://www.negroleaguebaseball.com/history101.html
    1975-- Cher's solo TV show premiered. Among the guests were Elton John, Bette Middler and Flip Wilson.
    1976---Top Hits
50 Ways to Leave Your Lover - Paul Simon
Love to Love You Baby - Donna Summer
You Sexy Thing - Hot Chocolate
Sometimes - Bill Anderson & Mary Lou Turner
    1984---Top Hits
Karma Chameleon - Culture Club
Joanna - Kool & The Gang
Running with the Night - Lionel Richie
Show Her - Ronnie Milsap
    1987 - Just twenty years after the first woman was admitted to the New York Stock Exchange, the Exchange Luncheon Club decided to put in a women's rest room. Prior to this gracious offer, the women had to walk down a flight of stairs.
    1987 - A storm off the Atlantic coast produced high winds and heavy snow in the northeastern U.S., with blizzard conditions in eastern Massachusetts. Wind gusted to 80 mph and 23.4 inches of snow produced drifts eight feet high at Cape Cod MA. It was the worst blizzard in thirty years for the Cape Cod area. Winds in some of the mountains and ridges of the Appalachian Region gusted to 100 mph
    1989 - A winter storm continued to bring rain and snow to southern California. Snowfall totals ranged up to 18 inches at Olancha, with three inches at Palmdale.
    1990 - Thunderstorms developing ahead of a cold front erupted over eastern Texas late in the morning, and produced severe weather as they swept across the southeastern states. Early evening thunderstorms spawned a tornado which injured one person at Nat TX, and produced tennis balls size hail which caused more than half a million dollars damage around Shreveport, LA.
    1992-Three months after announcing his retirement ( On November 7,1991) from the NBA because he had been infected with HIV, Magic Johnson led the West to a 153-113 victory over the East in the 42 nd NBA All-Star Game. Magic was named All-Star Game MVP for the second time.
    1997 - "The Simpsons" became the longest-running prime-time animated series. The record was previously held by "The Flintstones".
    2010-Former Beatles drummer Ringo Starr became the 2,401st person to be added to the Hollywood Walk of Fame during a ceremony that marked the 50th anniversary of the attraction's groundbreaking. The Beatles as a group were given a star in 1998.

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- Jeff Taylor's Leasing Predictions, Spring, 2006
- Radiance Capital, Tacoma, Washington
   Bulletin Board Complaint 
   Purchase Option on EFA, Won’t Return $5,000 S.D.
- New Case against Mazuma Capital and Republic Bank
  ---Automatic Evergreen Payment---PPR
- Republic Bank out of leasing?
- Charles Schwartz and Allied Health
- Copier Wars---It's more than the lease payment
    by Christopher Menkin
- Leasing Gypsies
- Verifying Tax Returns
- Special Report: Part I
   Could Church Kiosks, Royal Link Carts, NorVergence results been avoided?

   The use of “Equipment Finance Agreements”
- Special Report: Part II
    Bank of the West

   Equipment Lease Agreement (EFA)
- California License Web Addresses
- Settlement Costs vs. Litigation Costs