Troy Rolf

BIRTHPLACE AND DATE:	Minneapolis, Minnesota - July 4, 1962
EDUCATION:	2001 - Master of Laws (Taxation), with distinction, Georgetown University Law Center. 1996 - Juris Doctor, cum laude, University of Minnesota Law School. 1993 - Bachelor of Science in Aeronautical Studies, summa cum laude, University of North Dakota, Center for Aerospace Sciences.
BAR ADMISSIONS:	Minnesota, District of Columbia, U.S. Tax Court, U.S. District Court for the District of Minnesota.
EMPLOYMENT HISTORY:
1998-Present	Galland, Kharasch, Greenberg, Fellman & Swirsky, P.C. Partner in GKGF&S Minneapolis Office. Troy represents and advises corporate aircraft owners, operators and managers throughout the United States in all areas of corporate aircraft transactions, operations and taxation. Troy's services include negotiating and drafting aircraft purchase, sale, lease, management and charter agreements, providing aviation regulatory and tax planning services, and structuring fractional ownership and joint ownership arrangements.
1997-1998	Federal Aviation Administration, Office of the Chief Counsel Attorney in the airspace and air traffic branch of the regulations division.
1996-1997	U.S. Department of Transportation, Office of the General Counsel Attorney in the General Counsel’s prestigious D.O.T. “Honors Attorney” program for recent law school graduates.
1995	Minneapolis-St. Paul Metropolitan Airports Commission Summer Intern in Technical Services Division.
1994	Minneapolis-St. Paul Metropolitan Airports Commission Summer Intern in Technical Services Division.
1985-1993	Federal Aviation Administration Air traffic control specialist.
1980-1984	U.S. Army Air traffic control specialist.
AREAS OF CONCENTRATION:	Aviation Law, Aviation Tax.
PUBLICATIONS:	Author: "Taxing the CEO's Jet: Federal Taxation of Corporate and Private Aircraft Ownership and Operations," 66 J. Air L. & Com. 1605 (2001); "The Coming of Age of Fractional Aircraft Ownership Programs," The Air & Space Lawyer, Spring 2001, at 11; "International Aircraft Noise Certification," 65 J. Air L. & Com. 383 (2000); Co-author: "No Federal Air Transportation Excise Tax Due for Certain Aircraft," World Aircraft Sales, February, 2002 at 105; "Private Aviation Security Programs: Requiring Employees to Use Employer-Provided Aircraft for Personal Flights Can Have Income Tax Consequences," World Aircraft Sales, December, 2001 at 58; "Fractionals Are Not All Created Equal," World Aircraft Sales, April, 2001 at 64.
PROFESSIONAL ASSOCIATIONS:	American (Member, Business Law Section, Commercial Financial Services Committee, Aircraft Financing Subcommittee, Forum on Air and Space Law, Aircraft Finance and Contracts Division) Bar Association; National Business Aviation Association; Minnesota Business Aviation Association; Helicopter Association International (Member, Economics Committee).
AVIATION CERTIFICATES:	Commercial Pilot - Airplane, with Single and Multi-engine Land, and Instrument Ratings; Ground Instructor - Advanced; Control Tower Operator.

Troy Rolf