David G. Mayer
AIN Contributor
David G. Mayer is a partner in the global Aviation Practice Group at Shackelford, Bowen, McKinley & Norton in Dallas, which handles private aircraft matters, including regulatory compliance, tax planning, purchases, sales, leasing and financing, risk management, insurance, aircraft management and operations, hangar leasing, and related corporate work. Mayer frequently represents corporations and high and ultra-high-net worth individuals and other aircraft owners, flight departments, lessees, borrowers, operators, sellers, purchasers, corporations and managers, as well as lessors and lenders. He can be contacted at [email protected].
Latest from David G. Mayer
Regulations and Government
AINsight: A FAR Out Look at Part 91 Versus 135
FARs unavoidably and significantly impact a business aircraft buyer’s business, tax, structuring, and other major decisions.
Aircraft
AINsight: Timing Counts in Buying, Financing Bizjets
With preowned business jet inventory low and demand at record highs, speed is important to successfully purchase an airplane using either financing or cash
Regulations and Government
AINsight: Will Sanctions on Russia Upend Bizjet Sales?
The Russian sanctions have implications for multi-national preowned business aircraft sale transactions.
Finance, Taxes, Insurance
AINsight: Who Gets To Fly on the Company Jet?
As companies lift restrictions on travel via business aircraft amid the Covid-19 pandemic, the time is right to reconsider aircraft use policies.
Regulations and Government
AINsight: Managing To Fly
Selecting the right management organization helps new aircraft owners get their aircraft safely off the ground.
Regulations and Government
AINsight: Aircraft Owner Trusts Under Indictment
Owner trusts provide a well understood and essential tool for ownership and financing of aircraft by citizens and non-citizens.
Regulations and Government
AINsight: Do LLCs Shield Aircraft Owners from Liability?
LLCs are not iron-clad in protecting aircraft owners from all liabilities, but they often makes sense as part of an overall aircraft ownership structure.
Finance, Taxes, Insurance
AINsight: Flying Free of Federal Excise Taxes
After years of advocacy by the bizav industry, the U.S. IRS recently shifted its position on federal excise taxes largely in favor of aircraft owners.
Aircraft
AINsight: What First-time Bizjet Buyers Need To Know
Buying a business jet is a complicated and unique transaction, demanding plenty of patience and the use of skilled advisors.
Finance, Taxes, Insurance
AINsight: How Dry Leases Can Prevent Illegal Charter
Leasing enables a lessee to lawfully “operate” and thereby exercise “operational control” over an aircraft under the FARs.
Finance, Taxes, Insurance
AINsight: 7 Avoidable Mistakes in Acquiring a Bizjet
Acquiring a private jet aircraft is fraught with the potential to make these seven expensive mistakes that can be avoided with a qualified aviation team.
Finance, Taxes, Insurance
AINsight: 5 Incentives To Finance Business Aircraft
Incentives to finance a business aircraft include cheap money, no to low cash outlay, tax write-offs, lessor/lender competition, and customized solutions.
Charter & Fractional
AINsight: Best Five Options To Fly Privately
Amid the pandemic, some families, businesses, and individuals have made a flight to safety by traveling again or for the first time on private jets.
Regulations and Government
AINsight: How To Shield Bizjet Owners from Virus Claims
Business aircraft owners should take precautions now to shield themselves from the potential of Covid-19-related claims by pasengers, crews, and others.
Finance, Taxes, Insurance
AINsight: Negotiating Business Aircraft Financing
An increasing number of high/ultra-high-net-worth individuals are increasingly using other people’s money to purchase business aircraft.
ATC
AINsight: Hot Topics for Bizav in 2020
Ethics, illegal charters, tax planning, ADS-B privacy, and aircraft insurance are the top challenges for business aviation in 2020.
Finance, Taxes, Insurance
AINsight: Limiting Risk as Liability Insurance Tightens
In the last two years, many underwriters have exited aviation insurance while those remaining have tightened underwriting standards and hiked premiums.
Regulations and Government
AINsight: Millennials' Shared Use Is a Real Deal
Millennials are already altering the business aviation industry into a tool for providing them with click-and-ride transportation services.
Finance, Taxes, Insurance
AINsight: Owner Personal Liability for Illegal Charter Ops
Operators not playing by the rules affects everyone in business aviation.
Finance, Taxes, Insurance
AINsight: Maximize Aircraft Bonus Depreciation in 2019
Bonus depreciation has its appeal, but it might not be best for a taxpayer's particular set of circumstances.
Charter & Fractional
AINsight: FAA Actively Pursues Illegal Flight Ops
The FAA has ramped up enforcement of aircraft operators that flout or inadvertently violate the FARs for proper on-demand or charter operations.
Finance, Taxes, Insurance
AINsight: Should You Finance or Lease a Bizjet?
Value proposition for financing or leasing a jet could ultimately make more sense than a cash deal, so customers should at least consider these options.
Regulations and Government
AINsight: Piercing the Aircraft LLC Veil
Per a Texas court decision, an LLC’s members could now be held personally liable for regulatory violations.
AINsight: Tips for Buying Jets Outside the U.S.
Employing experts to assist in the process is key to a successful purchase.
AINsight: Ethics Not Antithetical to Back-to-back Deals
Transparency and accountability are becoming the norm in back-to-back transactions.
Finance, Taxes, Insurance
AINsight: 100% Depreciation and Aircraft Personal Use
A business or taxpayer can take bonus depreciation deductions if the owner uses the aircraft in its trade or business or for production of income.
Finance, Taxes, Insurance
AINsight Blog: Tax Reform a Deal Changer for Bizav
Significant tax benefits and other changes must be considered before making a business aircraft purchase, sale, lease or management arrangement.
