In Plaza Hotel Associates v. Wellington Assocs., 37 N.Y.2d 273 (1975) the Court of Appeals provided some guidance as to when an arm's length transaction might be explained away as abnormal ["despite the seemingly complicated terms of the agreements, however, we do not share the belief that the complexities were so unusual as to take the case outside the scope of the general rule"]. The Court of Appeals stated further that "it is not a function of the courts to insure the profitability of business transactions, nor do they have the power to remedy a failure of the parties to foresee far-ranging changes in the economy".