You can do better privately I would assume. On top of that you will have to go through the hassle of transferring everything over and possibly paying redocumenting fees then finding a lender and negotiating rates in 2 years (when it is more likely rates would be higher than now than lower).
Also between now and then you would have no chance for equity in the car and would be charged penalties to get out of it. Even if you bought one and sold it in a year, you would not be as likely to be upside down.
Not a stellar deal, even without the 2,500, by any means.
Never pay someone to do them the favor of taking over a leased car they no longer want. 90% of the time it costs them substantially to break the lease... he is entitled to nothing.
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