Program – 2026 NBAA Business Aviation Taxes Seminar

Welcome & Introductions

Panel: Aircraft Ownership Structures 101

Michael Cosby, MC Jet Law, LLC
Melissa Stanley, Barbera & Watkins, LLC

This panel will discuss the fundamental tax and regulatory complexities of various aircraft ownership structures, including the key questions every buyer should ask and important acquisition planning considerations.

Bonus Depreciation and Other Changes in the One Big Beautiful Bill Act

David Shannon, Lewis Brisbois Bisgaard & Smith LLP
Chris Younger, HCH Legal, LLC

This session will review the specific asset classifications for aircraft, explain how to qualify for bonus depreciation and identify potential pitfalls that could disqualify eligibility. A review of other provisions in recent tax legislation that could impact aircraft owners will also be included.

Break

Advanced SIFL Calculations

Robert Davis, Forvis Mazars LLP
Sue Folkringa, Aviation CPAs

This session offers a deep dive into the complexities and current issues surrounding Standard Industry Fare Level (SIFL) calculations for non-business use of employer-provided aircraft.

Entertainment Disallowance Considerations for Aircraft Owners

Glenn Hediger, Aviation Financial Consulting, LLC
Letisha Sailor, AvTax Advisors, PLLC

The presenters will focus on defining deductible “business” flights versus flights that trigger limitations on deductibility, such as entertainment and commuting use, and attendees will learn the nuances and exceptions to correctly classify aircraft usage.

Lunch

Multi-Owner Structures

Mary Comazzi, Barnes & Thornburg LLP
Joe Park, BIZJETCPA

This session will outline the tax and regulatory considerations for advanced and multi-owner aircraft structures, including co-ownership agreements and the key planning issues that must be addressed.

States Taxes

Logan Gans, Holland & Knight LLP
Nel Stubbs, Stubbs Aviation Advisors

This session will examine comprehensive state tax strategy for aircraft ownership and operation, including sales and use tax planning, and provide guidance on how to successfully navigate increasing state audits and scrutiny.

Break

Security Threats: Flight Tracking, Personally Identifiable Information & Cybersecurity

Ryan DeMoor, MySky
Lori McGee, Jetstream Aviation Law, P.A.

This session will be a critical discussion on managing security threats in modern business aviation, focusing specifically on the challenges of flight tracking, the importance of protecting personally identifiable information (PII) and implementing robust cybersecurity measures.

Managing Your Ownership Costs: Tax Impacts of Various Offsets

Angel Houck, Houck & Christensen CPAs, LLC
Tom Wagner, Wagner Consulting, Aviation & Tax, LLC

The presenters will explore strategies for managing aircraft ownership costs by analyzing the tax impacts of various operational offsets, such as charter, dry leasing or time sharing arrangements.

Joint Reception with 2026 NBAA Aircraft Transactions Workshop