Carriere & Little, LLP Information

We focus our practice solely on aviation business. We devote our time, research, and skill to create and draft winning solutions to our clients aviation business needs. From the letter of intent to purchase an aircraft, through the aircraft management agreement and tax planning, to the aircraft sale and like kind exchange—Carriere & Little provides the expertise to guide our clients from purchase to sale. IRS, ITAR, CBP, FAA, and DOT are more than acronyms to us. We understand the regulatory environment and make the complex simple. Whether you leverage aviation in your business or aviation is your business, we serve you. Regulatory Compliance: FAA and DOT Regulations and Compliance Aircraft Export and Import FAA Section 333 Exemptions Aviation Litigation Management: Aircraft Management Agreements Charter and Lease Agreements Maintenance Agreements Tax Matters: Acquisition and Disposition Planning Sales and Use Tax Federal Excise Tax Like Kind Exchange (IRC § 1031) Personal / Entertainment Use Treatment Ownership & Operation: Aviation Ownership and Operation Structuring Business and Ownership Entity Formation Joint Use / Fractional Ownership / Time Shares Part 135 Airline Start-ups and Acquisitions FAA Tail Number Blocking Aircraft Transactions: Purchase and Sale Agreements Leases Title, Liens, and Security Interests Aircraft Registration and Deregistration Hangar Lease Agreements