Like Kind Exchanges – What are the Current IRC Section 1031 Trends?

Keith Swirsky describes in layman’s terms the benefits and complications of deferring taxable gains from selling an existing business aircraft and replacing it with another business aircraft.

PDF FileLike Kind Exchanges May 15 2015

Defending Demurrage Claims – Does the Carrier’s Tariff Contain the Proper Surcharge Provisions

Carriers continue to pursue demurrage and detention claims against shippers and NVOCCs. Indeed, it appears that many carriers view demurrage and detention claims as profit centers in an otherwise difficult ocean transportation environment. In such an environment, it is important for NVOCCs to recognize that there are a variety of defenses against such potentially catastrophic demurrage and detention claims for which recovery is sought against them.    

The full article can be read here

PDF FileDefending Demurrage Claims

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