Purchase of the conference recordings also includes a a binder with printed materials from the October event. The binder will be mailed within two weeks of ordering the full package.
Seminar Information
Seminar Date:
October 17, 2010
Seminar Location:
Georgia World Congress Center
Introduction to Seminar and Fact Patterns
Several aircraft ownership/operational fact patterns will be introduced that will be referred to throughout the conference.
Speaker Information
Ed Kammerer   [ view bio ]
Introduction to Part 91/135
Learn about the advantages and disadvantages of Parts 91 and 135 and how to charge for aircraft operations without violating regulatory requirements. Permissible ownership structures and various operating and leasing options, such as timesharing, interchange, dry leasing, joint ownership and fractional ownership, will be discussed. Other topics include how to avoid a flight department company and how to use a management company and still be noncommercial for FAA and IRS purposes.
Speaker Information
Sue McKeon   [ view bio ]
David Norton   [ view bio ]
Excise Taxes on Transportation and Fuel: Issues and Solutions
After an overview of current transportation and fuel excise taxes applicable to business aircraft operations, this session will address current excise tax issues facing the industry. Topics include issues arising from the IRS excise tax audit guide such as treatment of single-member LLC's and Q subs, disregarded entities and fractional shares.
Speaker Information
Stewart Pearl   [ view bio ]
Patty Turner   [ view bio ]
Basic Federal Aviation-Related Tax Concepts
Everything you always wanted to know about federal income taxes related to aircraft--but were afraid to ask. This session provides an ideal introduction for flight department personnel, charter operators, and management company professionals to common federal tax concepts applied to business aircraft, such as trade or business use, income, current vs. capitalized expenses and deductions, passive vs. active income, and IRS (vs. FAA's) definitions of commercial and non-commercial.
Speaker Information
Phil Crowther   [ view bio ]
How to Structure Personal Use of Company Aircraft
Learn how to make your aircraft available to company employees for non-business flights without violating FAA rules or IRS requirements. Learn how and to what extent employees can pay for flights and how to impute income to employees using the SIFL formula or fair market value method.
Speaker Information
Keith Swirsky   [ view bio ]
How to Minimize the Entertainment Use Cost Disallowance
An in-depth exploration of how best to deal with IRS limitations on the ability of companies to deduct aircraft expenses for tax purposes to the extent the aircraft is involved in non-business use. The session will include a discussion of the latest IRS authority on the subject.
Speaker Information
Ruth Wimer   [ view bio ]
Lessons from Recent Aviation Accidents and Incidents
Insurance experts and risk managers will review a variety of noteworthy business aviation accidents and incidents and highlight lessons learned from an insurance and risk management perspective.
Speaker Information
Stuart Hope   [ view bio ]
Dave Weil   [ view bio ]
Selected Issues in Aircraft Leases: Rules and Tax Consequences of Operating Leases
From serving as a way to acquire an aircraft to enabling an owner to maximize aircraft use, leases play an important role in business aviation. This session will focus on the criteria that a lease must satisfy to be a true lease for tax purposes and the positive and negative tax consequences of leasing an aircraft. Related FAA regulatory issues (such as leasing to a Part 135 operator) and state tax issues (such as leasing to minimize use tax) will also be discussed.
Speaker Information
Joanne Barbera   [ view bio ]
Alvaro Pascotto   [ view bio ]
Tactics to Avoid and Survive an IRS Audit
Business aircraft often attract undue IRS scrutiny. Learn how to operate your business aviation organization to minimize the risk of an IRS audit and how to survive an audit when one occurs.
Speaker Information
Jed Wolcott   [ view bio ]
FAA's Re-Registration Rule and Other Current Aircraft Registration Issues
Learn about the latest developments relating to FAA aircraft registration and the use of the International Registry to protect your rights in an aircraft, including a special emphasis on the final FAA rule on re-registration of aircraft and the FAA’s position on the use of noncitizen owner trusts.
Speaker Information
Frank Polk  [ view bio ]
Amy Rhodes  [ view bio ]
How States Tax Aircraft Sales and Operations
Learn about the different ways states tax business aircraft ownership, operations, and maintenance as well as some of the latest state tax developments.
Speaker Information
Jeff Towers   [ view bio ]
Limitations on States' Taxing Authority
States are becoming more active in trying to tax business aircraft. This session will discuss some of the more aggressive techniques for taxing business aviation implemented by some states in light of the limitations imposed by the U.S. Constitution.
Speaker Information
Greg Walden   [ view bio ]
Keynote Address by FAA Chief Counsel
Speaker Information
J. David Grizzle   [ view bio ]
Current Developments at FAA & DOT
Learn about the latest business aviation regulatory developments, including regulation of air charter brokers.
Speaker Information
Gary Garofalo   [ view bio ]
Dayton Lehman   [ view bio ]
Importing and Exporting an Aircraft
Business aviation is increasingly an international field. Learn about the issues involved in importing or exporting an aircraft to/from the U.S. Topics will include International Traffic in Arms Regulations (ITAR) and Export Administration Regulations (EAR), customs duties, Value Added Taxes (VAT) and other taxes, registration and de-registration, due diligence on liens and security interests, and obtaining airworthiness certificates.
Speaker Information
Stewart Lapayowker Esq.   [ view bio ]
Mark Ringel   [ view bio ]
Airport Regulatory Issues
Airports have their own set of rules and regulations to follow, many of which are unfamiliar to business aircraft operators, yet have significant impact on them. Topics such as minimum standards, noise abatement, and efforts to close or restrict airports to business aviation will be addressed. Recent case studies such as Santa Monica, CA, Naples, FL and Burbank, CA may be reviewed.
Speaker Information
Kent Jackson   [ view bio ]
Jol Silversmith   [ view bio ]
What's New at the IRS
A discussion of some of the latest developments regarding important business aviation federal tax issues, including passive activity rules, maintenance and repairs, excise taxes, and depreciation/bonus depreciation.
Speaker Information
John Hoover   [ view bio ]
Individual topic purchase: Selected
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