Find a Corporate Jet to Close by Year-End

The fourth quarter arrives predictably each year, yet aircraft buyers and sellers are often caught off-guard by year-end deadlines. In 2026, this challenge intensifies due to strong demand, limited inventory, supply chain constraints, and significant federal tax incentives for qualifying purchasers.

Aviation transactions often fail due to fundamental mismatches in expectations between parties, with differences discovered too late in the process. Common disagreement areas include price structures, timing, inspection responsibilities, and delivery conditions.

Lawyers don't often kill aircraft deals, but they may put a bad deal out of its misery. More often than not, counsel exposes risks already embedded in the transaction.

The FAA has proposed a rule allowing A&P mechanics to earn a permanent Inspection Rating (IR) as part of their mechanic certificate, replacing the separate Inspection Authorization (IA) that currently expires every two years.

The Knicks' championship victory involved more than court performance, it centered on contract negotiations. Jalen Brunson's deal illustrates how leverage, timing, and strategic decision-making shape outcomes long before final results become obvious, a pattern aircraft transactions follow closely.

Understanding the aircraft management recipe: prep-work and understanding the ingredients is key. In aircraft management and charter, the most durable arrangements rarely depend on a secret sauce, they depend on clarity.

In aircraft transactions the closing date is a moving target, driven by inspection, weather, aircraft location, insurance and repairs. First-time buyers often carry real estate expectations into a deal that behaves very differently.

Acquisitions of Part 135 charter operators, Part 145 repair stations and Part 141 flight schools look like normal M&A until the FAA shows up in the deal. You don't buy a certificate—you buy a company the FAA is willing to keep certificated.

For the 2025 tax year the IRS revised Form 4562 to add Line 24c, requiring taxpayers to disclose whether they own, lease or charter an aircraft. The depreciation rules are unchanged, but aircraft are now a structured, searchable audit flag.

Most business aircraft are owned through single-purpose LLCs formed solely to hold title and operate the aircraft. Simple by design, these entities still require ongoing corporate maintenance to stay in good standing.

Insight is a Web-App built for Owners/Sellers, Purchasers and Brokers, providing up-to-date information on transactions with milestone status and easy-to-access timelines. It answers where the deal is and how it gets to closing.

Fractional aircraft ownership has become one of the most popular ways to access private aviation without the burden of whole aircraft ownership. But while the brochures look similar, the contracts behind fractional jet programs vary widely, and the differences can have a big impact on your bottom line.

Know Your Customer and Customer Identification Program obligations apply squarely to U.S. domestic aircraft transactions. Verifying identities, beneficial owners, sanctions exposure and aircraft history is essential to avoid legal and reputational fallout.

Whether you're building a charter operation from scratch or acquiring a company already holding a Part 135 certificate, understanding the FAA's rigorous certification process—and how it impacts company sale transactions—is essential.

With the Labor Day holiday behind us and Q4 nearly upon us, aircraft transaction activity is set to surge. 2025 brings a major shift in the depreciation landscape: the One Big Beautiful Bill Act permanently restores 100% bonus depreciation for qualifying aircraft placed in service after January 19, 2025.

Exporting an aircraft properly requires forethought and experience. As of Q3 2024, customs brokers report an uptick in export activity, especially in the southeast USA, where CBP response times have slowed export departure approvals.

FinCEN issued a final rule implementing the reporting provisions of the Corporate Transparency Act. Entities subject to the CTA must file a Beneficial Ownership Information Report within specific timeframes based on when the entity was formed.

IRS Commissioner Daniel Werfel's audit campaign focuses initially on multinational and domestic corporations and complex partnerships, and is expected to expand. Reviewing your aircraft accounting and documentation processes now is a sound first step.

The IRS is increasing audit activity of individuals and companies with corporate aircraft, with a specific focus on high net worth owners. Owners should review their position and ensure records are up to date and accurate.

A checklist of some essential considerations as you approach your aircraft co-ownership structure, covering everything from identifying the parties and the aircraft through insurance, expenses, sale of an interest and dispute resolution.

The FAA is tightening enforcement of aircraft leasing as a result of illegally chartered aircraft, affecting everything from a Cessna 150 to an A380. A legitimate lease is needed for financing, tax planning, pilot training, fleet access and regulatory compliance.