Federal Income Tax Forms

Loans Structuring Federal and Syndications Our company''s leadership in loan syndications stems from ability to forge strong relationships not only with borrowers but Income also with bank investors. Because we understand our syndicate Tax partners'' asset criteria, we help Forms borrowers meet substantial financing needs by enabling them to reach the banks most interested in Federal and Income lending to their particular industry, geographic location and structure through syndicated debt offerings. Our syndication capabilities are complemented by our own capital strength and by industry teams who Tax bring specialized knowledge to the structure of a transaction. To enhance your ability to meet your financial obligations and operate effectively, Our company offers assistance in the form of working capital loans, overdrafts, term loans (including real estate loans and other secured debt), backstops and revolvers. We work closely with you to understand the dynamics Forms and Federal and Income of your business so that we can anticipate and serve short-term Tax and Forms and long-term funding needs in the most efficient manner, drawing from the full range of Federal our global resources and capabilities.

Most Income of the leases Tax are for a substantial part of the equipment''s useful life, and therefore the lessee needs to be very credit-worthy. Often the lessor will be in different jurisdictions than the Forms lessee, and Citicorp will determine the optimum jurisdiction Federal and Income after taking into consideration the tax impact on the lessee of entering Tax into the transaction. Forms Principal investor jurisdictions include the U.S., Germany, Japan, the U.K. and France. Since leases are treated in many countries as off Federal balance sheet finance, Citicorp has also designed some shorter term lease structures which we intended to be treated as leases for accounting Income and Tax purposes, but may be loans for tax purposes. Such leases Forms allow a company to raise 100% finance, pay low Federal rentals and have an option to acquire the equipment in the future at a predetermined Income and Tax price. This will result in an improvement in the income statement without a balance sheet impact. There will be some disclosure of Forms lease rates which rating agencies will use to increase liabilities.