GKG Law
Resources and Publications
As leaders in the business aviation marketplace, our expertise ranges from tax related issues to document preparation and purchase and sales of aviation industry companies, such as management and charter operators, FBO repair facilities and fractional companies. We also act as a resource by providing information to help you better navigate the complexities of the aircraft transaction process, and cultivate extensive contacts and relationships with the manufacturers, dealers, brokers, lenders, management/charter companies and fractional providers.
We offer an extensive library of business aviation related documents that can educate you on current issues and help you make more informed decisions.
View Recordings of Our Webinars
Conducting Forward and Reverse Tax-Free Exchanges under IRC Section 1031
An Update on TSA's Proposed Large Aircraft Security Program; Planning to Minimize State Sales and Use Taxes on Aircraft Purchases
A Review of Bonus Depreciation and Issues Related to Flipping an OEM Agreement
Tax and Other Planning When Hiring or Switching Charter Management Companies; New Rules for Corporate Aviation Acquisitions; Acquiring in the New Normal
Planning to Minimize the Impact of the Rules on Personal Use of Business Aircraft
Regulatory and Business Considerations in Choosing and Working With an Aircraft Management Company
Financing Issues in the Aircraft Market Today; How to GRAB an Underwriters Attention with Your Loan Package
Navigating International Aircraft Sales and Purchases
Understanding the Passive Activity Loss Rules; An Update on the Charter Market Place
Purchasing An Aircraft: The Contracting Process
State Sales and Use Taxes
Understanding the Passive Activity Loss Rules; An Update on the Charter Market Place
Outlook for Business Aviation: An Indispensable Industry
Title Insurance / International Registry / Workings of FAA
Life Cycle Cost Analysis; Large Cabin Class Aircraft Values – Current Trends; Federal Excise Tax Tips for the Unwary
2010 Bonus Depreciation; Use of a Special Purpose LLC or “S” Corp to Own an Aircraft
Conducting Aircraft Tax Free Exchanges
Aviation Transaction Structuring
Competitive Positioning for Tomorrows Business Aviation Marketplace
Critical First Steps in Buying and Selling Aircraft
Current Hot Topics in Lease Versus Purchase Analysis
Selling a Used Aircraft Abroad—Unusual Business Issues
The Next Generation of Fractional Ownership Programs
Properly Structuring the Acquisition and Operation
of Business Aircraft (Part 1)
Properly Structuring the Acquisition and Operation
of Business Aircraft (Part 2)
Fractionals are not all Created Equal
The Coming of Age of Fractional Aircraft Ownership Programs
Critical First Steps in Buying and Selling an Aircraft
Business Jet Ownership—There's Never Been a Better Time
Federal Tax Planning
Aircraft Related Depreciation and Operating Expense Deductions
Depreciating Corporate Aircraft
Get Em While Their Hot—Bonus Depreciation is Back, But Only
For a Limited Time
Minimizing the Impact of Personal Use Disallowance Rules
Personal Use Flights—Income Tax Consequences to
Shareholders and Employees
Taxing the CEOs Jet—Federal Taxation of Private and Corporate Aircraft
Ownership and Operations
Tis the Season for Giving—Maximizing Your Aircraft Charitable Deductions
New Federal Excise Tax Liabilities for Whole Aircraft Operations
Under FAR Part 91 and for Fractional Ownership
Income Tax Implications of the Revisions to Op Spec A008:
Did the FAA Raise Your Taxes?
Maximizing Corporate Aircraft Deductions
Deducting Expenses Relating to Employee Use of Corporate Aircraft
Conducting a Reverse Tax-Free Exchange
IRS Issues Proposed Regulations on Entertainment Use of Business Aircraft
IRS Publishes Guidance for Calculating Disallowance of Expense Deductions
for Recreational use of Corporate Aircraft
Personal Use of Corporate Aircraft: Loss of Tax Write-Off's
A Primer on Aircraft Related Depreciation and Operating Expense
Deductions
Maximizing Federal Tax Deductibility of Aircraft Operating Expenses
Charging for use of Corporate Aircraft: Federal Excise Taxes
Reimbursement for Personal Use of a Business Aircraft:
The FAA vs. The IRS
Private Aviation Security Programs: Requiring Employees
to Use Employer-Provided Aircraft for Personal Flights
Can Have Income Tax Consequences
Use of a Special Purpose Entity for Aircraft: A Trap for the Unwary
The Great Aircraft Tax Shelter: Careful Planning Required
Extension of Bonus Depreciation Rules by Keith and Troy - Oct 2004
State and Local Tax Planning
Planning to Minimize or Avoid Sales Tax on Aircraft Purchases
Aircraft Use Tax and Substantial Nexus
Overview of State Sales Tax Considerations in Aircraft
Purchase Transactions
Sales and Use Tax for Pilots—An Aircraft Acquisition Primer for Pilots
and Aircraft Buyers
State Sales and Use Taxes, Early Planning is a Must
State Sales Tax Considerations in Aircraft Purchases
State Sales and Use Tax: Myths and Truths
Minimizing Sales Tax Exposure in Aircraft Acquisitions
IRS, FAA, DOT Regulatory / Compliance Issues
Operational Control—It's Not Just for Charter Carriers
Reconciling Federal Tax Planning with State Sales Tax
and FAA Considerations
Reimbursement for Use of a Company Aircraft, The FAA Requirements
Charter Management: New Directions from the FAA
Charter Management and the FAA: An Update
Obtaining Authority to Conduct On-Demand Air Charter
Operations under Part 135
Is Getting an FAA Charter Certificate for You?
Cape Town Treaty
Other Topics
Not All Flight Card Programs are Created Equal
Flying Your Favorite Federal (and State) Candidates and Elected Officials
International Aircraft Noise Certification
No Federal Air Transportation Excise Tax is Due for Certain Small Aircraft
and Air Tour Operations
Russia—Analytical Review of the Leasing Industry
The Legal Framework for Leasing in Russia During 2007
Globalization of Business Aircraft Ownership:
Increasing Volume of Cross-Border Transactions Creates
New Challenges for Aircraft Buyers and Sellers
Private Air Travel Options in the 21st Century
Assessing Aircraft Ownership Options Available Today
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