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Leasing & Financing

Whether you are a business executive looking to invest in new equipment or a vendor seeking financing options for your clients, you can leverage flexible financing through First American.

Case Studies

See firsthand how organizations have achieved their goals with customized financing from First American.

Year-End Strategies for Your Firm

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Thanks for visiting our digital resource hub!

Updated quarterly, this curated page provides timely insights tailored to your industry. This quarter, we’re focusing on year-end financing strategies for law firms. The right financing strategy can free up cash, capture deductions, and set your firm up for success in 2027. 

Industry Insights

Featured Industry Insights

Prepare for 2027: Economic Trends Shaping Growth

As you plan for 2027, understanding the forces shaping the economy can help you make more informed investment and financing decisions. Drawing from insights shared by Gerard Cassidy, Managing Director at RBC Capital Markets, here are three trends that may influence business strategy in the year ahead.

1

An Evolving Rate Environment

Interest rates remain an important area to watch as the broader economic environment evolves and expectations around future rate changes continue to shift. 


2

AI Continues to Drive Investment

Investment in AI, technology infrastructure, and data centers continues to be an important driver of business investment and economic growth. 


3

A Resilient Labor Market

Despite slower hiring, the labor market remains relatively stable, providing continued support for the broader economy.

Five Financing Strategies to Position Your Firm for Success

When evaluating investment priorities, consider how financing can help your firm:

Maintaining multiple financing relationships can expand access to capital, strengthen negotiating leverage, and provide flexibility to choose the right structure for each initiative. In a volatile environment, diversified lending sources help reduce risk and preserve options.

A lease line allows firms to draw capital as needed, rather than all at once. This helps ensure funding is ready for next year’s projects, while floating-rate options may capture savings if rates decline.

Deferred, step, or seasonal payment structures can help support investments in technology, office upgrades, or other projects without placing added pressure on year-end budgets. Tailored schedules align spending with revenue cycles. 

With 100% depreciation reinstated under Section 1791, qualifying equipment purchases can be fully expensed to reduce taxable income. Further, exploring alternative financing structures may provide even greater tax and accounting benefits.

Equipment purchased in the last 6–12 months may be eligible for a sale leaseback, freeing capital for strategic priorities and greater flexibility heading into 2027.

Two colleagues walking through a modern office corridor while reviewing printed documents together. Glass-walled offices line one side of the hallway, and wood flooring extends throughout the workspace.

Five Financing Strategies to Position Your Firm for Success

When evaluating investment priorities, consider how financing can help your firm:

Maintaining multiple financing relationships can expand access to capital, strengthen negotiating leverage, and provide flexibility to choose the right structure for each initiative. In a volatile environment, diversified lending sources help reduce risk and preserve options.

A lease line allows firms to draw capital as needed, rather than all at once. This helps ensure funding is ready for next year’s projects, while floating-rate options may capture savings if rates decline.

Deferred, step, or seasonal payment structures can help support investments in technology, office upgrades, or other projects without placing added pressure on year-end budgets. Tailored schedules align spending with revenue cycles. 

With 100% depreciation reinstated under Section 1791, qualifying equipment purchases can be fully expensed to reduce taxable income. Further, exploring alternative financing structures may provide even greater tax and accounting benefits.

Equipment purchased in the last 6–12 months may be eligible for a sale leaseback, freeing capital for strategic priorities and greater flexibility heading into 2027.

As economic conditions continue to evolve, First American helps law firms finance growth, preserve flexibility, and align capital strategies with long-term business goals.

About First American

A Preferred Lender for Law Firms

Strength & Stability

Ranked #12 among the largest bank-owned equipment leasing companies in the U.S.2

Proven Track Record

350+ law firm clients nationwide, including 47 Am Law Firms.

Global Scale Security

Heightened standards and requirements as part of one of the world's top 10 global banks.3

Significant Financing Volume

$2.3B in equipment leases and loans funded in 2025.

About First American

A Preferred Lender for Law Firm Executives

Strength & Stability

Ranked #12 among the largest bank-owned equipment leasing companies in the U.S.1

Proven Track Record

350+ law firm clients nationwide, including 47 Am Law Firms.

Global Scale Security

Heightened standards and requirements as part of one of the world's top 10 global banks.2

Significant Financing Volume

$2.3B in equipment leases and loans funded in 2025.

Trusted by Leading Law Firms

$3MM Technology Refresh for Laptops | Am Law 100, Washington, DC

A leading international law firm needed to stay ahead of rapid technology change without tying up capital. To boost mobility and productivity, they set out to replace desktops with laptops across their U.S. and global offices but wanted a financially strategic way to do it.

First American structured a 3-year FMV lease built around the firm’s financial and operational goals. The approach gave them a predictable technology refresh cycle, ensuring attorneys and staff always have up-to-date tools without large upfront spend. And with First American’s pack-and-ship return program, the firm transitioned out aging devices quickly and cleanly—no burden on internal teams, no disruption to productivity.

Laptops sitting on a table in a row.

$3.1MM Software Renewal | Am Law 50 Firm, California

An international Am Law 50 firm traditionally leased their technology hardware and paid cash for other IT needs, including software and maintenance costs. Despite their strong cash position, economic uncertainty and evolving work environments led the firm to consider alternative funding options for a multimillion-dollar annual Microsoft software renewal. 

First American provided a financing solution that allowed them to preserve cash and break up the cost into lower monthly payments. Additionally, by utilizing their online account, they were able to quickly place purchase orders, execute lease documents, communicate with their First American team, and more— all within one digital platform.

Man typing on a keyboard and using software.

Join Us on the Road!

Looking forward to participating in some upcoming legal industry conferences and hope to see you there!

  • Thomson Reuter’s 25th Annual Law Firm COO & CFO Forum | October 21-22
  • ALA D.C. Chapter Events
  • ALA Boston Chapter Events
Christina Floyd and Karen Leastman at the ALA conference.

Recent Webinar: Legal Workplace Webinar with Gensler

First American and Gensler came together for our fifth annual webinar to discuss findings from Gensler's latest workplace survey and the emerging trends influencing today's law firms. Watch the webinar on demand below.

Interested in Learning More?

Connect with Christina

Tap into the expertise of one of the country’s largest equipment finance companies.2 Tell me your business needs and we can start exploring funding options today.

1Source: One Big Beautiful Bill, Library of Congress

2Source: Monitor 100 2026 | Vol. 53, No. 4

3Source: RBC, RBC at a Glance – Q3/2026

This has been prepared for informational purposes only and is subject to change at any time without notice. It is not intended to be used as tax, legal, or accounting advice. Consult with a tax, legal, or accounting professional for guidance.