GKG Law, P.C. Resources and Publications

GKG Law Announcements

• Reinstatement of BARR Program
• FMC AdoptsTariff Exemption for U.S. Licensed NVOCCs
• GKG Law Obtains Arbitration Award in Excess of $900,000
• GKG Law Obtains Declaratory Ruling on Behalf of Freight Forwarder and its Principal That Carrier’s Tariff Provision Constitutes an Unreasonable Practice

GKG Law Presentations

• 5-21-10 Bombardier Aviation Tax Law Seminar
• 10-14-10 NCTA Fall Meeting - Update on Coal Dust Proceeding and other Rail Regulatory Issues

Business Aviation Tax Webinars

• New Developments in State Sales and Use Taxes on Aircraft Purchases and Key Sales and Use Tax Planning Tools
• Rules Regarding Use of Accelerated Depreciation - Bonus Depreciation
• Aircraft Transactions in an Evolving Market - Steps for Success, Including a Market Update - November 8, 2011
• State Sales and Use Taxes - June 14, 2011
• Tax-Free Exchanges under IRC 1031 - May 17, 2011
• A to Z of Conducting an Aircraft Transaction - April 13, 2011
• 2011 Bonus Depreciation - March 16, 2011
• Planning to Minimize the Impact of the Rules on Personal Use of Business Aircraft - February 9, 2011
• Use of Special Purpose LLC or "S" Corporation to Own an Aircraft - January 12, 2011
• The Contracting Process of Purchasing an Aircraft - December 8, 2010
• State Sales and Use Taxes -November 10, 2010
• 2011 Bonus Depreciation - October 6, 2010
• Conducting Aircraft Tax-Free Exchanges, June 16, 2010
• Life Cycle Cost Analysis; Large Cabin Class Aircraft Value - Current Trends; Federal Excise Tax Tips for the Unwary - January 13, 2010
• Title Insurance / International Registry / Workings of the FAA - December 16, 2009
• Outlook for Business Aviation: An Indispensable Industry - December 2, 2009
• Understanding the Passive Activity Loss Rules; An Update on the Charter Market Place- November 18, 2009
• Purchasing An Aircraft: The Contracting Process - October 7, 2009
• Navigating International Aircraft Sales and Purchases - September 16, 2009
• Financing Issues in the Aircraft Market Today; How to GRAB an Underwriters Attention with Your Loan Package - August 19, 2009
• Regulatory and Business Considerations in Choosing and Working With an Aircraft Management Company - July 22, 2009
• Planning to Minimize the Impact of the Rules on Personal Use of Business Aircraft - June 17, 2009
• New Rules for Corporate Aviation Acquisitions; Acquiring in the New Normal - June 10, 2009
• Tax and Other Planning When Hiring or Switching Charter Management Companies - June 10, 2009
• A Review of Bonus Depreciation and Issues Related to Flipping an OEM Agreement - May 27, 2009
• An Update on TSA's Proposed Large Aircraft Security Program; Planning to Minimize State SalesTaxes on Aircraft Purchases - May 13, 2009

Trade Association Webinars

• Employees and Social Media: Managing the Legal Risks created by Facebook, Twitter and LinkedIn
• ADA: What Must Associations Do to Comply with the Americans With Disabilities Act?
• Antitrust for Trade Association Executives - February 28, 2011
• Protecting Your Association's Trademarks - April 26, 2011
• Corporate Governance - Establishing the Proper Structure for Your Board of Directors

Business Aviation Tax Articles

• New Taxes Being Levied by the IRS on Corporate Aircraft Operations
• Tax Depreciation of Business Aircraft
• Obtaining Authority to Conduct Operations Under Part 135
• New Jersey Sales and Use Tax and Aircraft Charter Operations
• New Taxes Levied by the IRS on Corporate Aircraft Operations
• Expiration of Air Transportation Excise Tax and Fuel Tax
• More Restrictions on Aircraft Related Tax Deductions May Be Ahead – Time to Return to the Horse and Buggy?
• Board of Directors Briefing Charge-Backs for Personal Use
• Should I Make My Aircraft Available to a Management Company for Charter
• Competitive Positioning for Tomorrows Business Aviation Marketplace
• Critical First Steps in Buying and Selling Aircraft
• Current Hot Topics in Lease Versus Purchase Analysis
• Selling a Used Aircraft Abroad—Unusual Business Issues
• The Next Generation of Fractional Ownership Programs
• Properly Structuring the Acquisition and Operation of Business Aircraft (Part 1)
• Properly Structuring the Acquisition and Operation of Business Aircraft (Part 2)
• Fractionals are not all Created Equal
• The Coming of Age of Fractional Aircraft Ownership Programs
• Critical First Steps in Buying and Selling an Aircraft
• Business Jet Ownership—There's Never Been a Better Time
• Aircraft Related Depreciation and Operating Expense Deductions
• Depreciating Corporate Aircraft
• Get Em While Their Hot—Bonus Depreciation is Back, But Only For a Limited Time
• Minimizing the Impact of Personal Use Disallowance Rules
• Personal Use Flights—Income Tax Consequences to Shareholders and Employees
• Taxing the CEOs Jet—Federal Taxation of Private and Corporate Aircraft Ownership and Operations
• Tis the Season for Giving—Maximizing Your Aircraft Charitable Deductions
• New Federal Excise Tax Liabilities for Whole Aircraft Operations Under FAR Part 91 and for Fractional Ownership
• Income Tax Implications of the Revisions to Op Spec A008: Did the FAA Raise Your Taxes?
• Maximizing Corporate Aircraft Deductions
• Deducting Expenses Relating to Employee Use of Corporate Aircraft
• Conducting a Reverse Tax-Free Exchange
• IRS Issues Proposed Regulations on Entertainment Use of Business Aircraft
• IRS Publishes Guidance for Calculating Disallowance of Expense Deductions for Recreational use of Corporate Aircraft
• Personal Use of Corporate Aircraft: Loss of Tax Write-Off's
• A Primer on Aircraft Related Depreciation and Operating Expense Deductions
• Maximizing Federal Tax Deductibility of Aircraft Operating Expenses
• Charging for use of Corporate Aircraft: Federal Excise Taxes
• Reimbursement for Personal Use of a Business Aircraft: The FAA vs. The IRS
• Private Aviation Security Programs: Requiring Employees to Use Employer-Provided Aircraft for Personal Flights Can Have Income Tax Consequences
• Use of a Special Purpose Entity for Aircraft: A Trap for the Unwary
• The Great Aircraft Tax Shelter: Careful Planning Required
• Extension of Bonus Depreciation Rules by Keith and Troy - Oct 2004
• Planning to Minimize or Avoid Sales Tax on Aircraft Purchases
• Aircraft Use Tax and Substantial Nexus
• Overview of State Sales Tax Considerations in Aircraft Purchase Transactions
• Sales and Use Tax for Pilots—An Aircraft Acquisition Primer for Pilots and Aircraft Buyers
• State Sales and Use Taxes, Early Planning is a Must
• State Sales Tax Considerations in Aircraft Purchases
• State Sales and Use Tax: Myths and Truths
• Minimizing Sales Tax Exposure in Aircraft Acquisitions
• Operational Control—It's Not Just for Charter Carriers
• Reconciling Federal Tax Planning with State Sales Tax and FAA Considerations
• Charter Management: New Directions from the FAA
• Charter Management and the FAA: An Update
• Obtaining Authority to Conduct On-Demand Air Charter Operations under Part 135
• Is Getting an FAA Charter Certificate for You?
• Cape Town Treaty
• Not All Flight Card Programs are Created Equal
• Flying Your Favorite Federal (and State) Candidates and Elected Officials
• International Aircraft Noise Certification
• No Federal Air Transportation Excise Tax is Due for Certain Small Aircraft and Air Tour Operations
• Russia—Analytical Review of the Leasing Industry
• The Legal Framework for Leasing in Russia During 2007
• Globalization of Business Aircraft Ownership: Increasing Volume of Cross-Border Transactions Creates New Challenges for Aircraft Buyers and Sellers
• Private Air Travel Options in the 21st Century
• Assessing Aircraft Ownership Options Available Today
• Acquiring an Aircraft - Timing Considerations
• Aircraft Martini Talk - Gossip That’s Too Good to be True
• An Update on Sales and Use Tax Planning for Aircraft Purchases (Including California, New York, and Florida)
• Bonus Depreciation Extended for Another Year
• Financing and Aircraft Purchases – Critical Tax Considerations You Need to Know
• How Flight Cards Can Minimize The Impact of The Personal Use Disallowance Rules
• Update on IRC 469 Passive Loss Rule: A New IRS Procedural Reporting Requirement Creates a Trap For The Unwary That Could Be Costly To Aircraft Owners
• Aircraft Management Companies and Other Service Providers: Managing Debt from Aircraft Owners
• Regulatory Alert - FAA Aircraft Registration
• Selling an Aircraft Position
• Special Purpose Entities: To Use or Not to Use?
• Taking the Headache Out of Aircraft Tax Audits
• Three Common Myths About Purchasing and Selling an Aircraft
• Unusual Issues In Used Aircraft Import Transactions
• Will the IRS Deny MACRS Depreciation for Your Aircraft Based on Your Business’ Organizational Chart?

Trade Association Articles

• Administering Credentialing Exams under the ADA 
• Negotiating A Graceful Departure: Creating A Successful Exit Strategy For Association Executives
• Are Your Board Members Industry Experts or Asset Managers?
• Defending Preference Actions in Bankruptcy
• The Need for a Corporate Regulatory Compliance Policy
   
• Credentialing Organizations: Creating a Legally Defensible Disciplinary Review Process
• An Ounce of Prevention
• Protecting Your Association from Employment Discrimination Actions
• Board Member’s Fiduciary Responsibility For Association Finances
• Seventh Circuit Court of Appeals holds a National Association May Not Terminate A Chapter Without Economic Cause
• Contractor Antibribery Compliance Programs
• It’s Contract Time Again
• Attrition Clauses - - No More Mr. Nice Guy
• Balancing Transparency
• Legal, Governance and Financial Management
• Serious Legal Traps for Money Processors
• U.S. Supreme Court Sustains Enforceability of Arbitration Provisions Forbidding Classwide Arbitration
• Could This Happen In Middle America?
• Protecting Attorney Client Privilege when the Threat of Litigation Arises
• Board Members Must Remember Their Duties
• U.S. Green Building Council Sued for $5 Million + in New York Class Action Case
• How Transparent Is Your Election Process?
• Association Meetings And The Americans With Disabilities Act
• The OSHA 15-Day Rule
• The Size Of Your Board And Sarbanes-Oxley
• Underfunded Pension Liabilities
• How Big Should Your Board Of Directors Be?
• Why Buying Groups Are Stealing Your Small Members And Consolidators Are Eating Up The Others!
• Consolidating America—Are You Ready To Sell?
• Force Majeure; It Depends
• Taking The Hard Road, Stopping Director Proxy Voting
• Field Of Dreams
• Antitrust Division Announces Record Fines For 2005
• Marketing Digital Cinema
• How Good Is The Severance Clause In Your Contract?
• Transitioning Outside Legal Counsel
• Skills Needed For Employment In A Theatre
• The Need For Due Process In Certification Disciplinary Cases
• A Tangled ‘Web’—The Courts Are Divided Again On An ADA Issue: Accessibility To Websites
• Service Animals In Training
• Can Your C(6) Association Make Charitable Donations?
• Energy And The Environmental Surcharges
• Employee Files—How To Document Poor Performance And Improper Conduct
• Guaranteed Severance May Be An Illusion
• Association Mergers—When It Goes Right And When It Goes Wrong (Part I)
• Department Of Justice Approves Unusual Joint Venture
• Being A Good Samaritan With Your Competitor’s Customers
• Association Mergers—A Matter Of Trust (Part II)
• How Significant Are DOL Opinion Letters?
• Democrats Take Control Of House And Senate—Good News And Bad News For Contractors
• Can You Rely On Your No Fault Severance Package?
• Legal Issues With Outsourcing
• Corporate Governance: A Balance Of Openness, Transparency And Accountability
• Non-Profit Hospitals Are In Danger Of Losing Their Tax Exempt Status
• Technology And New Products Utilization Of Technology—The Need For Legal Protection
• Common Sense Rules For Bidding On Public Contracts
• Does Your Association Want To Own A Building?
• Investing Your Reserve Funds
• What A Relevant Association Organizational Model Was 30 Years Ago Is An Irrelevant Model Today
• Maximizing Your Clout With Regulatory Agencies
• Fall Protection—Contractor Liability

Transportation & Logistics Articles

• Surface Transportation Board Announces Public Proceeding on Competition in the Railroad Industry
• Canada eManifest and US Export Controls
• D.C. Circuit Affirms Surface Transportation Board’s Finding of Unreasonable Rates in U.S. Magnesium Three Benchmark Case - - (UP v. STB)
• Can a National Credentialing Organization be Sued in All 50 States?
• Hotel Contracts: It's Still a Buyer's Market