Chris Younger is a senior counsel with the Aviation and Tax groups in Crowell & Moring’s Washington, D.C. office. Chris focuses his legal practice on assisting business aviation clients with all aspects of business aircraft ownership and operations. He represents clients in creating, negotiating, and reviewing aircraft co-ownership, management, and charter operation structures, including related tax planning and regulatory compliance. His clients also turn to him for advice and counsel regarding the acquisition and disposition of new (OEM) and used business aircraft including both whole aircraft and fractional aircraft interests.
Chris also engages in comprehensive and holistic analysis of federal income tax, federal excise tax, and state sales and use tax issues arising in connection with the acquisition, disposition, ownership, and operation of business aircraft. Informed by his tax knowledge, Chris creates innovative tax planning strategies designed to maximize tax savings and minimize tax liabilities resulting from business aircraft ownership and operations in full compliance with all applicable legal requirements. Additionally, Chris represents business aircraft owners and operators in connection with federal and state tax audits and appeals of tax assessments.
Chris's practice also encompasses the provision of advice to clients regarding general business planning strategies, including choice of business entity and business entity and aircraft ownership structures, and structuring and negotiating mergers, acquisitions, and reorganizations of business entities that own and operate aircraft.
Affiliations
Admitted to practice: District of Columbia, Maryland, New York, New Jersey, U.S. Tax Court
Professional Activities and Memberships
- Member, Tax Committee, National Business Aviation Association (NBAA)
- Member, Board of Directors, and Treasurer, Greater Washington Business Aviation Association (GWBAA)
Speeches & Presentations
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"NBAA Business Aviation Taxes Seminar," National Business Aviation Association Conference, 2022.
(June 21, 2022).
Speaker: Christopher Younger.
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"Specific Audit Issues: Business Aircraft Ownership and Operations," Crowell & Moring's Managing Tax Audits and Appeals Seminar 2021
(October 5, 2021).
Speakers: Christopher B. Younger.
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"Tax Issues for Airplane Purchases: Planning Strategies, Tax Reform Changes," Strafford Webinar
(August 19, 2021).
Faculty: Christopher B. Younger.
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"Implementation of the FET Exemption for Aircraft Management Services," NBAA GO Aviation Tax & Regulatory Compliance Seminar
(June 10, 2021).
Panelist: Christopher B. Younger.
Publications
Client Alerts & Newsletters