Bookshelf

Alumni and faculty members who would like to have their books considered for this listing should contact Stacey Himmelberger, editor of Hamilton magazine. This list, which dates back to 2018, is updated periodically with books appearing alphabetically on the date of entry.

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies by Ken Miller ’78.

December 5, 2025

Tags Alumni Book

(PLI Press, 2025).

This latest edition of a volume first published in 2016 covers the ownership, financing, documentation, taxation, and accounting for net leases and sale-leasebacks, with a focus on areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment.

According to the publisher, the Practising Law Institute, “the book includes in-depth guidance on sophisticated and complex structuring issues, particularly with respect to the latest tax and financial accounting rules, and provides readers with several appendices to assist with the nuts and bolts of net leasing practice, including a sample Net Lease, a sample Ground Lease, and a Section 467 Rental Agreement Accrual Table.”

The author is a commercial real estate attorney who, since 1999, has represented clients in the successful closing of over $7 billion of commercial real estate transactions throughout the U.S., primarily involving net leased properties.