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Table Executive Sharing.pdf

19308165_1_Table-of-Executive-Aircraft-Sharing-Arrangements.pdf
Preview of Table Executive Sharing
🔗 Source: aviationlawtx.com
📊 Size: 109 KB
👤 Author: jransom
⬇️ Downloads: 148

Summary

Key aspects of executive aircraft sharing arrangements:
1. FAR Part 91.501(b)(5) allows companies to carry officials, employees, guests, and property without charge, as long as it's within the scope of the company's business.
2. Operational Control refers to the exercise of authority over initiating, conducting, or terminating a flight, with the person in control having primary legal liability.
3. Determining operational control can be complex, especially for joint owners who don't employ pilots.
4. Rules for reimbursement vary, including employer reimbursement, prorata expense sharing, and charitable flight reimbursement, with specific regulations outlined in FAR 61.113.
5. State sales tax may apply if an aircraft is provided without pilots, but exemptions can exist, such as in Texas for owner and over 50% affiliate lease payments.
6. Leasing an aircraft to a charter company may be exempt from state sales tax, while charter fees and reimbursements are usually not subject to sales tax as the aircraft is provided with an operator.

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Description

Key aspects of executive aircraft sharing arrangements:
1.

Technical Information

  • File Format: PDF
  • File Size: 109 KB
  • Pages: 1
  • Language: EN
  • Author: jransom
  • Total Downloads: 148
  • Last Updated: 1 month ago

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This PDF document about Table Executive Sharing provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Table Executive Sharing.

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Table guideTable tutorialExecutive guideExecutive tutorialSharing guideSharing tutorial

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