Dillon L. Strohm Associate
Dillon L. Strohm joined the law firm of Jackson & Wade, L.L.C. in 2005. He is admitted to practice law in Kansas and Missouri and counsels clients in drafting and negotiating contracts for the purchase of new aircraft, previously owned aircraft and helicopters and undivided interests in aircraft under programs such as NetJets and Flight Options. Additionally, Mr. Strohm counsels clients with issues relating to ownership and financing structures, leasing structures and operational issues. His practice includes the formation and operation of joint and fractional ownership structures, as well as interchange arrangements and IRS Section 1031 like-kind exchanges of aircraft. He assists clients in structuring their aviation operations within S corporations, C corporations, limited liability companies and partnerships, to maximize tax planning opportunities with respect to federal aviation excise taxes, as well as state sales and use tax matters. Mr. Strohm previously served as a law clerk for the Third Judicial District Court of Kansas. His extended business education allows him to reach beyond legal concerns alone when advising clients, resulting in a comprehensive approach to counseling business aircraft owners.
A few examples of work undertaken on behalf of his clients include:
- Creating operational structures designed to meet a client’s particular situation.
- Negotiating letters of intent and purchase and sale agreements for beneficial terms, regulatory compliance, and tax planning.
- Assisting clients in the purchase and sale of fractional interests.
- Drafting and negotiating dry leases, joint ownership, time sharing, interchange, and charter management agreements.
- Negotiating operating leases, leveraged leases, and conventional secured financing.
- Advising on international transfers of aircraft occurring in the United States and overseas, including import/export issues and multiple U.S. transfer tax issues in "flip" or "back-to-back" transactions.
- Guiding clients in the carriage of political candidates.
- Reviewing and negotiating aircraft brokerage and marketing agreements.
- Advising on off-shore ownership structures in North America and Europe.
- Utilizing owner trust arrangements for foreign ownership of U.S. registered aircraft.
Publications
Mr. Strohm has co-authored articles with Michelle Wade for the Women in Corporate Aviation Newsletter, the Family Office Exchange Newsletter, and the American Bar Association RPTE eReport. He also wrote the whitepaper "Transfer Taxation of 'Back-to-Back' Purchases: How Sales Tax Can Impact Multiple Parties, Multiple Times."
Professional Affiliations
- National Business Aviation Association
- National Aircraft Finance Association
- Future Leaders of Business Aviation
- American Bar Association
- Kansas Bar Association
- Missouri Bar Association
Education
Mr. Strohm holds a business administration degree from the University of Kansas with emphases in finance, marketing and international business. Strohm also holds a masters degree in business administration from Washburn University. He received his J.D. from the University of Kansas School of Law.