Sydney Macca, Esq. Joins the Firm

By Stewart Lapayowker | August 6, 2014

We are pleased to announce that Sydney L. Macca, Esq. has joined our team. Sydney has a unique perspective on business aviation having served as the Manager of Flight Operations for a Part 91 flight department with operations in over 100 countries, and will be a valuable resource.  She also...

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Don’t Be Emotionally Compromised

By Stewart Lapayowker | July 4, 2014

he film Star Trek (J.J. Abrams, dir., Paramount Pictures, 2009) presents an alternate timeline in which Spock is Captain and Kirk is First Officer. Kirk taunts Spock in an effort to upset him and, after beating up Kirk, Spock realizes he’s lost control of his emotions. He announces: “Doctor, I...

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NBAA Tax, Regulatory and Risk Management Conference starts the Sunday BEFORE NBAA Convention

By Stewart Lapayowker | August 3, 2013

If you will be attending the NBAA’s annual convention this year in Las Vegas, be sure to attend the Annual NBAA Tax, Regulatory and Risk Management Conference.  The conference is an in depth review of the major issues facing aircraft owners and operators. Why can’t Part 91 operators operate in...

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Flying to or Within the EU? There Still May be Ways to Address VAT.

By Stewart Lapayowker | May 13, 2013

U.S. registered aircraft operating within the UK or the EU are subject to being assessed a value added tax of up to 26% of the value of the aircraft.  This is generally due to the fact that the UK/EU view typical Part 91 operations as “commercial” under their rules.  While,...

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Selling Your U.S. Registered Business Jet? Don’t Forget to EXPORT FROM THE UK!

By Stewart Lapayowker | April 20, 2013

For many years, large U.S. registered aircraft were routinely imported into the UK at a zero rate of VAT  for free circulation in the EU.  It was a relatively simple process and the cost was minimal compared with the exposure to VAT one had for operating within the EU (around...

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The 2-Minute Warning and Business Aviation

By Stewart Lapayowker | January 13, 2013

A friend of mine asked me if I watch professional basketball on TV. My knee-jerk reaction was to joke that I only watch the last 2 or 3 minutes because that’s when the game is exciting and is won.  Then it occurred to me that some think that the closing...

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Your Plane Will Punish You…

By Stewart Lapayowker | January 7, 2013

An article written by Mr. Lapayowker appearing in the JSSI Airways newsletter is available here Airways Article. The article addresses the benefits of a consistent maintenance program and the impact that it has on the aircraft during the re-sale process. It also contains other helpful hints.

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The FAA Aircraft Registry is Closed, HOW CAN WE CLOSE?

By Stewart Lapayowker | December 21, 2012

At the last moment, the FAA announced that the registry would be closed on December 24. But we had a closing!  What do we do? In the last week of the year we often receive calls from clients that have just determined that they need to close on the purchase...

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The Holiday Season is Here — Let’s Be Careful Out There!

By Stewart Lapayowker | November 23, 2012

December is a popular time to take delivery of new or pre-owned aircraft.  Some buyers of new aircraft may also be anticipating bonus depreciation this year.  But the holiday season also draws aircraft owners into the trap of using their newly-acquired aircraft for non-business entertainment flights and perhaps for international...

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Plane & Pilot Magazine’s 2012 Top Aviation Attorneys

By Stewart Lapayowker | October 4, 2012

We are excited to be appearing in the November issue of  Plane & Pilot magazine in its section entitled 2012 Top Aviation Attorneys!  

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