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
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