On December 22, 2023, President Biden issued Executive Order (E.O.) 14114 further addressing the Russian Federation’s (Russia) continued use of its military-industrial base to support its aggression against Ukraine and to...more
On March 27, 2020, the “Coronavirus Aid, Relief, and Economic Security Act” or the “CARES Act” (the “Act”) was signed into law. This bulletin focuses on those aspects of the Act that address aviation industry relief,...more
Selecting the best aircraft management company for an owner’s particular needs is a complex and time-consuming process involving many variables and requires comprehensive due diligence. The primary reason the selection...more
In This Issue:
Buyer Beware: Court Upholds Punitive Damages Waiver in Case Alleging Fraud for “New” Aircraft Sale -
Embraer v. Dougherty Air Trustee: Avoiding Foot Faults in Your Residual Value Guarantee Contract -...more
5/22/2019
/ Aircraft ,
Aircraft Sales ,
Airlines ,
Aviation Industry ,
Best Practices ,
Breach of Duty ,
Contract Disputes ,
Due Diligence ,
Federal Aviation Administration (FAA) ,
Manufacturers ,
Punitive Damages ,
Purchase Agreement ,
Transportation Industry ,
TX Supreme Court
Aviation is one of the most heavily regulated industries in the United States. Thousands of complex Federal Aviation Regulations (“FARs”) exist governing the operation, ownership and maintenance of aircraft. This article is...more
New tax legislation was signed into law on December 22, 2017 (the Act). The Act lowers the corporate rate from a top graduated rate of 35 percent to a flat rate of 21 percent. Under the Act individuals and certain...more
8/24/2018
/ Alternative Minimum Tax ,
Bonus Depreciation ,
Business Income ,
Business Taxes ,
Corporate Taxes ,
Debt Financing ,
Excise Tax ,
Federal Taxes ,
Income Taxes ,
Interest Payments ,
Internal Revenue Code (IRC) ,
IRS ,
Net Operating Losses ,
Partnerships ,
S-Corporation ,
Section 1031 Exchange ,
Section 183 ,
Sole Proprietorship ,
Tangible Property ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Transportation Industry
In This Issue:
- EU Risk Retention Undertakings in U.S. General Equipment ABS: Evolving Market Practice
- PDP Financing: An Overview
- Tax Reform’s Impact on Transportation Finance Transactions
EU Risk Retention...more
8/22/2018
/ Aircraft Sales ,
Alternative Minimum Tax ,
Bonus Depreciation ,
Capital Requirements Regulation (CRR) ,
Commercial Bankruptcy ,
EBITDA ,
EU ,
Excise Tax ,
Financing ,
Hedging ,
Investors ,
Lenders ,
Manufacturers ,
Purchase Agreement ,
Purchasers ,
Risk Retention ,
Section 1031 Exchange ,
Securitization ,
Special Purpose Entities ,
Tax Reform ,
Transportation Industry