Background -
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (“OBBBA,” H.R.1). Among other things, the OBBBA permanently reinstates 100% bonus depreciation under Section 168(k) for qualified...more
1. Remember Basic Import Rules when Calculating Tariffs
3. Taking Off: Financing the eVTOL Revolution
5. Court Decides Lessee’s Failure to Engage Won’t Fly
7. In Discussion with Molly McCafferty
9. The Mouse That...more
4/15/2025
/ Aviation Industry ,
China ,
Electric Vehicles ,
Exports ,
Financing ,
Imports ,
International Trade ,
National Security ,
Regulatory Requirements ,
Shipping ,
Tariffs ,
Trade Agreements ,
Transportation Industry ,
U.S. Treasury
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
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