Commercial Investment Real Estate September/October 2018 | Page 21
Some rent
clauses discount
To address concerns expressed by
the accelerated rent
the court in Van Duzer, some rent
buildings lease to fitness cen-
clauses discount the accelerated rent
ters
or day care facilities — has
to present value at
to present value at some stipulated rate
prompted some landlords to explore
some stipulated
— often 4 percent or a specified spread
new forms of liquidated damage/accel-
over the prime rate. While this does not
eration provisions associated with their
rate.
eliminate the double dip, it does avoid the obvi-
upfront build-out costs for converting this space.
ous windfall that would result from collecting an
undiscounted sum. Nevertheless, even this variant is
likely unacceptable to many tenants.
Favorable Options
A more reasonable — and more enforceable — version of rent
acceleration bears a direct relationship to the actual damages
suffered by a landlord in the event of a tenant’s default. This
type of liquidated damage provision essentially eliminates the
double dip by deducting the market rental value of the premises
recovered by the landlord, while also reducing the accelerated
damages to the then-present value. This formula also denies a
windfall recovery by the landlord if the market rental value of
the space is equal to, or higher than, the rent that was payable by
the tenant under the lease.
Today’s competitive leasing environment — where retail centers
need to lease space to walk-in medical practices, and office
Some landlords have sought to recover the
unamortized cost of the landlord’s work, broker
commissions, and free rent in a lump sum as liquidated
damages, in addition to accelerated rent for the balance of
the term. This, of course, would likely be ruled as the ultimate
double dip because upfront costs already are built into the rent
itself. It is arguable, however, that recovery of the unamor-
tized amount of these upfront costs without acceleration of the
rent would avoid the double dip while being more reflective
of a landlord’s actual damages — especially where the unique
nature of the tenant improvements renders them unusable for
subsequent re-letting.
Peter Marullo, Esq., is a partner at Ruskin Moscou Faltischek
in Uniondale, N.Y., and is co-chair of the Commercial Lending
Services Department and a member of the Real Estate Depart-
ment. Contact him at [email protected].
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