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News and Seminars

2012 Seminars

Asian Business Aviation Conference & Exhibition (ABACE)

Date/Time: March 27 – 29, 2012

Location: Shanghai, China

Information: Kent S. Jackson and Michelle M. Wade will be available for meetings during the conference.

23rd Annual Schedulers & Dispatchers Conference
Date/Time: January 17, 2012. 0900-1015.

Location: San Diego, CA

Information: Kent S. Jackson will be speaking on Taking Safety Management Systems and Risk Assessment to the Next Level.

2011 Seminars

2011 BA MeetUp

Date/Time:  November 2-4, 2011
Location:  Daytona Beach, FL
Information:  Michelle M. Wade will be speaking on legal/tax concerns of business aviation.

2011 Air Charter Summit
Date/Time:  June 6-8, 2011
Location:  Chantilly, VA
Information:  Kent S. Jackson will speak as part of a panel in a session titled Charter Broker Guidance

2011 International Women In Aviation Conference
Date/Time:  February 24-28, 2011
Location:  Reno, Nevada
Information:  Michelle M. Wade will be speaking on "Hot Topics" - The FARS, Aircraft Registration and Aircraft Operation

2010 Seminars 

National Air Transportation Association – 135 Rest and Duty Webinar

Date/Time:  December 15, 2010

Location:  Online

Information: Lori N. Edwards will be speaking on the rest and flight time limitations applicable to Part 135 operations, including a discussion and overview of recent FAA interpretations and case law.  More information available at http://www.nata.aero/eNewsletters.aspx?newsid=784#04.

19th Annual NBAA Tax, Regulatory and Risk Management Conference
Date/Time:  October 17,18 2010
Location:  Atlanta, GA - Georgia World Congress Center
Information:  On October 17th, Phil  Crowther will be speaking on Basic Federal Aviation Related Tax Concepts
Information:  On October 18th, Kent S Jackson will be speaking on Airport Regulatory Issues

Airports Council International - North America
19th Annual Conference and Exhibition
Date/Time: September 25, 2010
Location:  Pittsburgh, PA
Information:  Pre-Conference Seminars, Kent S. Jackson will be speakng on Airport Fueling issues.

M&N Aviation Safety Standdown
Date/Time: July 20-21, 2010
Location: Englewood, CO (Inverness Convention Center)
Information:  Kent S. Jackson speaks on July 21 at 8:45-10:00am on Legal Considerations of Documentation in SMS.  HIs presentation is followed by an open discussion from 10:15 to 11:15.

Safety Management Systems Focus Group
Date/Time:  May 11-12, 2010
Location:  Irving, Texas
Information:  Kent S. Jackson addresses legal issues of Safety Management Systems (SMS) and provides an open venue for idea and information sharing on approaches that have been helpful in SMS Development and Implementation.

EBACE2010 - European Business Aviation Convention & Exhibition
Date/Time: Monday, May 3rd, 2010  8:30-5:30
Location: Geneva
Information:  Michelle M. Wade will be speaking in a wrap up session entitled :  Overview of the Transaction Process

NBAA Business Aviation Taxes Forum
Date/Time:  June 4, 2010
Location: Chicago
Information:  Kent S. Jackson will be giving an overview of FARs 91 and 135

Information:  Kent S. Jackson to speak.  More information to come

Information: Lori Edwards and Kent S. Jackson will cover FAA Considerations in Structuring for Aircraft Ownership and Operations

In the News

2012

01/27/2012

South Carolina Senator Attempts to Ban FBO Ramp Fees

South Carolina state Sen. Phil Leventis (D) proposed legislation submitted last week that would prevent FBOs from imposing ramp fees on aircraft that use the facility without purchasing services. The proposed legislation applies at airports in South Carolina that received state or federal funds to build or improve the airport. NATA strongly opposes the legislation. NATA’s director of regulatory affairs, Michael France, noted that most FBOs are privately owned and that FBOs are charged rent by the airport.

01/27/2012

FAA Short-Term Funding Approved

On Tuesday the U.S. House passed another FAA short-term funding extension. A more permanent solution should come shortly. The short-term extension gives the House and Senate until Feb. 17 to develop a comprehensive budget plan. A dispute about labor rules was settled with a new provision that requires 50 percent of an airline’s employees to favor unionizing before an election is called. The House's proposed budget of $14.8 billion is 15 percent below the Senate’s $17.4 billion. The proposed figures will fund four years of FAA operations.

01/20/2012 

Proposed GA User Fees

The White House has proposed to levy a $100-per-flight fee on turbine aircraft. According to the White House, the fee would help pay for air traffic services and “ensure that everyone is paying their fair share.” AOPA remains strongly opposed to user fees and encourages its members to donate to its Political Action Committee. AOPA’s online petition gathered around 9,000 names. The petition urged that the existing system which collects revenue from fuel taxes allows more of the proceeds to go to ATC operating expenses. GAMA also expresses opposition to implementing user fees on GA aircraft because of the new economic burden it places on the GA community.

01/12/2012

FAA Clarifies Part 135 Initial Training Requirements

A draft Notice published by the FAA proposes to require inspectors to review Part 135 pilot training programs to locate and correct records that impermissibly issued pilots credit for previous flight training. The FAA's response was motivated by numerous requests from operators about the acceptance of past training and evaluations competed by the operator's pilots while the pilots were employed by another certificate holder. The FAA clarifies that this training may never be credited with the exception of CRM and DRM training. The Notice also outlines guidance on implementing reduced training hour programs for pilots with previous experience.  Comments on the Notice (docket number FAA-2011-1397) are due by January 27, 2012.

2011

07/27/2011

Tom Poberezny Retires from EAA after 49 Years of Service

On Tuesday during the Oshkosh AirVenture, Tom Poberezny announced his retirement from the Experimental Aircraft Association (EAA). His father founded the organization in 1953, and Mr. Poberezny worked with the EAA for 49 years. During his farewell he remarked at the potential the organization has to move forward and on the tremendous impact it has had on aviation. Mr. Poberezny announced his decision at a news conference by the center of the show. He had no prepared remarks but sincerely thanked the members and volunteers in the organization. The organization has been a way of life for him, and he is proud of what EAA has accomplished.

Mr. Poberezny is about to turn 65 and looks forward to traveling and a more relaxed schedule. 

07/27/2011

FAA Shutsdown after Congress Fails to Extend FAA Operating Authorization

The Federal Aviation Administration (FAA) furloughed nearly 4,000 employees this week after the Administration was forced to shut down when its Congressional operating authorization expired on Saturday. Congress’s inability to reach a decision on passing the 21^st temporary extension for reauthorization costs the government more than $200 million a week in lost revenue. The FAA is no longer authorized to collect fuel tax and ticket revenues and was forced to call a halt to new construction and rehabilitation projects because it does not have access to the Airport and Airway Trust Fund. Safety-sensitive jobs like air traffic control have not been furloughed. Congressional action on agreeing to a temporary reauthorization appears to be at an impasse, and there is no clear end in sight to the FAA shutdown. 

03/09/2011

Proposal to limit blocking of aircraft tracking

The FAA is proposing (and seeking comment on) rules that would prevent private plane owners from keeping their flight records secret, unless they can provide a valid security concern.  Currently, general aviation aircraft owners and operators can request that their N numbers be “blocked” through the Block Aircraft Registration Request (BARR) program. When blocked, information that is generally available for aircraft on IFR flight plans in the US cannot be accessed by the public.  The FAA proposal was published on March 4^th.  If enacted, it would require annual submission in writing of the valid security concern in order to be eligible for the BARR program. Both NBAA and NATA are opposing any changes to the BARR program.  See the full text of the FAA’s proposal at http://edocket.access.gpo.gov/2011/2011-4955.htm

2010

12/29/2010

Inflation Adjustments to Excise Taxes

The Internal Revenue Service today announced the 2011 inflation adjustments to the excise taxes on air transportation.  

Excise taxes apply to the domestic segments of taxable air transportation and to the use of international air facilities. The Airport and Airway Extension Act of 2010, Part IV, signed into law on Dec. 22, 2010, extends these excise taxes to air transportation that begins or is paid for no later than March 31, 2011.

These excise taxes are adjusted annually for inflation:

• For 2011, the excise tax on the domestic segment of taxable air transportation is $3.70, unchanged from 2010.
• The excise tax for 2011 for international flights that begin or end in the United States is $16.30, up from $16.10 in 2010.
• The tax on use of international air facilities also applies at a reduced rate to departures of interstate flights that begin or end in Alaska or Hawaii. For 2011, the international air facilities tax on these flights is $8.20, up from $8.10 in 2010.

The new rates take effect Jan. 1, 2011.

12/17/2010

Extension of bonus depreciation

Under current law, businesses are allowed to recover the cost of capital expenditures over time according to a depreciation schedule.  Congress allowed businesses, beginning January 1, 2008 through December 31, 2009, to take an additional depreciation deduction allowance equal to 50 percent of the cost of the depreciable property placed in service in those years.  Under the Small Business Jobs Act of 2010, this temporary increase in the depreciation deduction allowance was extended through December 31, 2010.  The bill extends and temporarily increases this bonus depreciation provision for investments in new business equipment.  For investments placed in service after September 8, 2010 and through December 31, 2011, the bill provides for 100 percent bonus depreciation.  For investments placed in service after December 31, 2011 and through December 31, 2012, the bill provides for 50 percent bonus depreciation.   The provision also allows taxpayers to elect to accelerate some AMT credits in lieu of bonus depreciation for taxable years 2011 and 2012.

12/15/2010
President Obama tax proposal

President Obama is proposing that companies be allowed to deduct 100 percent of the cost of capital investments off their taxes through 2011.

He pushed the plan Friday in a visit to a factory in Beltsville, Md. A report released Friday by the Treasury Department said the increase in the deduction would have a sizable impact on the economy.

It must be approved by Congress before it takes effect.

Current tax law allows taxpayers to depreciate the cost of a business aircraft.  For 2010, purchasers of new business aircraft can deduct up to 60% of this cost in the first year.  The proposed tax bill would allow purchasers of new business aircraft to deduct up to 100% of this cost in the first year.  Significantly, this bill applies not only to aircraft placed in service during 2011, but also to aircraft placed in service on or after September 9, 2010.  This provision should also apply to capital improvements placed in service during the applicable time periods.  Taxpayers who might want to take advantage of this provision should keep apprised on the progress of the legislation.  Taxpayers who are taking delivery of new aircraft in 2010 will generally want to insure that the aircraft (or capital improvements) are placed in service in 2010 and will want to avoid using such aircraft (or improvements) for personal or entertainment trips.

9/27/2010
Bonus Depreciation 2010
Today, President Obama signed the Small Business Jobs Act which contains the provision that enables businesses to accelerate the rate at which they deduct capital expenditures such as aircraft purchases and improvements.  Aircraft purchased before the end of 2010 must be placed into service by the end of 2011 to use the bonus-depreciation option.

9/10/2010
New Pilot Rest Rules Proposed
The FAA is proposing to amend its existing flight, duty and rest regulations applicable to certificate holders and their flightcrew members. The proposal recognizes the growing
similarities between the types of operations and the universality of factors that lead to fatigue in most individuals. The new requirements, if adopted, would eliminate the current distinctions between domestic, international and charter operations. The proposal provides different requirements based on the time of day, whether an individual is acclimated to a new time zone, and the likelihood of being able to sleep under different circumstances. Comments are due November 15. 2010.

8/15/2010

Standard Industry Fare Level (SIFL)

The DOT has released Standard Industry Fare Level (SIFL) rates for the 2 nd half of 2010 (July 1, 2010, to December 31, 2010). The new rates are:

0-500 miles $ 0.2243

501-1,500 miles $ 0.1710

over 1,500 miles $ 0.1644

Terminal Charge $ 41.00

7/20/2010

FAA - Aircraft Re-registration begins fall 2010

Effective October 1, 2010, the FAA will require owners to begin re-registering their aircraft.  The re-registration process is a rolling program with the first three-month window involving only aircraft whose certificates were issued in March of any year.  The process will move on to certificates issued in April and so on for the next three years.  The intent is to clear the clutter from the aircraft registry and to provide more up-to-date information to law enforcement and other agencies.  For the full rule, see the link on the Jackson and Wade Insights page.

5/31/2010

FAA requires operation of NextGen's ADS-B by 2020

The final rule dictating aircraft owners to operate in NextGen's ADS-B-required environment by 2020 has been released by the FAA.  The rule addresses ADS-B out.  The FAA acknowledges that the general aviation community will incur significant costs from this rule.  However, the FAA says this must be balanced against the system's overall benefits which include fuel saved and other operational efficiencies.

4/6/2010

FAA Lifts Ban on Anti-Depressant Use

Starting Monday, April 5th, pilots will be allowed to fly while taking the most common anti-depressant drugs and those who lied about doing so in the past will be granted limited amnesty.  Under the new policy, pilots who take one of four antidepressants — Prozac, Zoloft, Celexa or Lexapro — or their generic equivalents will be allowed to fly if they have been successfully treated by those medications for a year without side effects that could pose a safety hazard in the cockpit.  

3/23/2010

Senate passes FAA Funding Bill, lack of User Fees

The FAA re-authorization process took another step forward.  On Monday this week the Senate passed a bill to provide funding for the FAA and to modernize the air traffic control system by 2020.  Safety measures included in this version of the bill: first officers on commercial passenger flights must have at least 800 hours total time, the FAA must establish new safety standards for flight-crew training, an Aviation Safety Whistleblower Investigation Office will be established within the FAA and pilots are banned from using electronic devices in the cockpit.  Taxes on jet fuel will rise, but there will be no new user fees imposed to help finance the modernization.  The bill now moves on to be considered by a conference committee where the House and Senate versions will be merged.  Both houses will have to vote on the final bill again before it goes to the White House for approval.

11/19/2009

TSA releases NPRM on Repair Station Security

The proposed regulation is designed to build on the existing FAA certification and safety requirements for repair stations.  If adopted, the regulation would require FAA-certified foreign and domestic repair stations to implement strict access controls, provide security awareness training and allow for Department of Homeland Security (DHS) inspections.  There is a 60 day comment period once the NPRM is published in the Federal Register.

7/9/2009

British VAT rules being reconsidered

The UK government may change its tax legislation to remove an exemption from value added tax (VAT) for privately operated aircraft weighing more than 8,000 kg.  If changed, it would bring Britian's VAT rules into line with those of the European Union.  It has been argued that the difference between the UK and EU positions is marginal in practice because the majority of aircraft operators are VAT registered and any VAT charged can normally be reclaimed.  The EC's concern is that VAT-exempted aircaraft imported into the UK could then be re-exported to another EU state at zero VAT.

5/22/2009

FAA-required drug and alcohol testing requirements re-located

The FAA is working on a major revision of its drug and alcohol testing regulations. Given the complexity of that revision and the time it will take to complete the rulemaking process, the FAA has concluded that in the interim it makes sense to pull the existing regulations together in one place. The FAA expects that doing so will clarify the requirements for testing, and simplify locating specific provisions and changes to those provisions for individuals and entities that have drug and alcohol testing programs.

This rulemaking will gather the existing regulations into the new part, Part 120, and remove them from their existing locations, and provide cross references  to the new part.

5/13/2009

New Department of Homeland Security Border-Crossing Rules

The deadline is May 18 to comply with a new rule from the Department of Homeland Security that requires the pilots of private aircraft on international flights to submit reports with the Customs and Border Protection.  The rule requires GA pilots to submit crew and passenger manifests at least 60 minutes before departure.  The information must be submitted using the CBP's Electronic Advance Passenger Information System web site, or through an authorized third party vendor.  Pilots who fail to meet these reporting requirements can be fined.

5/13/2009

FAA Withdraws Proposed Repair Station Rule

The FAA has withdrawn a Notice of Proposed Rule Making to revise the system of ratings and require repair stations to establish a quality program.  The withdrawal followed more than 500 comments from the public.  If enacted, the rule would have required each repair station to maintain a capability list, designate a chief inspector and have permanent housing for facilities, equipment, materials and personnel.  The proposal would have been extremely burdensome on small businesses that do not work on air carriers.

5/5/2009

New York tax law change

The New York "commercial use" exemption applies where a company uses an aircraft more than 50% of the time to provide transportation to others.  This includes transportation provided under Part 91 to related companies.

New York has recently amended this exemption to provide that transportation services provided to related companies will no longer count for purposes of meeting the 50% requirement.  This change is effective June 1 and could cause aircraft owners to have to pay use tax on the entire cost of their aircraft.  There may be ways to restructure the arrangement to reduce the impact of this change. Contact Jackson & Wade for more information.

5/4/2009

Jackson & Wade attorney key contributor at NBAA conference

Jackson & Wade attorney Lori N. Edwards was recognized by NBAA as a  key contributor at the NBAA Maintenance Management Conference 2009.  Her presentation entitled "Voluntary Disclosure Programs for Maintenance Professionals" was held on April 17th at the conference held in New Orleans.

A summary of the session:  Maintaining a strong safety culture is key in aviation. In support of that goal, the FAA provides several voluntary disclosure programs aimed at helping certificate holders identify negative safety trends before they result in an accident, incident or regulatory violation. In this session the presenter will discuss several of the voluntary disclosure programs available, and the unique ways in which they may apply from a maintenance perspective.

5/1/2009

Women in Corporate Aviation Newsletter

Jackson & Wade attorneys Michelle M. Wade and Dillon L. Strohm make headlines in the Women in Corporate Aviation newsletter published in May 2009.  Their article entitled "Short FAQ on Registering Aircraft in the United States" can be found on page 10 of the recent newsletter.

To view the entire WCA newsletter. go to  www.wca-intl.org.

2009 Seminars

Book Updates, Supplements and More

Coming Soon. 

Federal Aviation Regulations Explained - Airport Edition,

by Kent S. Jackson

Gives readers an in-depth view of the regulatory issues that airport operators and tenants deal with.