Program – 2026 NBAA Business Aviation Taxes Seminar

Welcome Reception

Location: Grand Ballroom Foyer, Second Floor, Four Seasons Hotel Denver

Meet other Business Aviation Taxes Seminar attendees over drinks and light appetizers.

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Registration

Location: Grand Ballroom Foyer, Second Floor, Four Seasons Hotel Denver

Breakfast

Location: Cottonwood Ballroom, Second Floor, Four Seasons Hotel Denver

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

Location: Cottonwood Ballroom, Second Floor, Four Seasons Hotel Denver

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

Lori McGee, Jetstream Aviation Law, P.A.
Katie Simmons, Forvis Mazars LLP

The operation of business jet aircraft creates data that can be used in a number of ways, some for the benefit of the operator and the industry, and others that can present a threat. This session will cover some of the methods to protect aircraft data, how the aircraft fits into a larger security program, and how security programs tie into IRS SIFL calculations and SEC reporting for personal use of the aircraft.

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.

Hot Topics: What You Need to Know About Tariff Refunds

Katie DeLuca, Harper Meyer

If you imported aircraft or parts and paid an International Emergency Economic Powers Act (IEEPA) tariff, you may be entitled to a refund. Learn more about the new U.S. Customs and Border Protection system for processing refunds.

Joint Reception with 2026 NBAA Aircraft Transactions Workshop

Location: Grand Ballroom Foyer, Second Floor, Four Seasons Hotel Denver