Eileen M. Gleimer

Professional Activities and Memberships

• Member, National Business Aviation Association (NBAA) Tax Committee
• Member, National Air Transportation Association (NATA) Air Charter Committee
• Former Chair, NBAA Regulatory Issues Advisory Group
• Member, Board of Advisors, Journal of Air Law & Commerce
• Former Member, AWG Industry Consultative Group
• Former Member, FAA Aviation Rulemaking Committees

Speeches & Presentations

• "Utilizing Aircraft in Your Business—Key Legal and Tax Issues," NBAA Business Aviation Convention & Exhibition (October 12, 2021).
• "Reimbursements Under Part 91: Myth vs. Reality," NBAA Tax, Regulatory & Risk Management Conference (October 10, 2021).
• "Sham Dry Lease or Legitimate Leasing Structure?" National Business Aviation Association (NBAA) GO Flight Operations Conference (February 25, 2021).
• "NBAA News Hour: How to Avoid Illegal Charters as We Emerge From COVID-19," National Business Aviation Association Webinar (May 22, 2020).
• "New & Innovative Air Transportation Models: Increased Accessibility, Transparency & Regulatory Hurdles," NBAA Tax, Regulatory & Risk Management Conference, Orlando, FL (October 14, 2018).
• "Impact of New Tax Law on FET for Managed Aircraft" 2018 Business Aviation Taxes Seminar, Dallas, TX (May 10, 2018).
• "Aircraft Transactions: What Can Go Wrong?," 2018 Business Aircraft Finance, Registration & Legal Conference, Fort Myers, FL (March 19, 2018).
• "Flight Department Company aka 'Illegal Air Charter;'" "Understanding Management Agreements;" "DOT & IRS Position on Brokering of Charter Flights;" Conklin & de Decker and NATA Annual Commercial Operators Tax Seminar, Chantilly, VA (July 14-15, 2014).
• "Aircraft Ownership Alternatives," Conklin & deDecker Aviation Information Aircraft Acquisition Planning Seminar, Scottsdale, AZ (2002-2014); Philadelphia, PA (2008).
• "Don't Crash & Burn: Dealing with Aircraft Transactions," Crowell & Moring's 2014 National SALT Summit, Washington, D.C. (November 6, 2014). Speakers: Jeremy Abrams and Eileen M. Gleimer.
• "Developing an Aircraft Use Policy," NBAA Tax, Regulatory & Risk Management Conference, Orlando, FL (2014).
• "Pilot Employment Concerns," NATA Air Charter Summit, Dulles, VA (2014).
• "Operating and Managing Aircraft: Balancing FAA and IRS Considerations" NBAA Business Aircraft Finance, Registration & Legal Conference, St. Petersburg Beach, FL (2014).
• "Managing and Operating Your Aircraft," NBAA Business Aircraft Finance, Registration & Legal Conference, Bonita Springs, FL (2013).
• "Application of FET to Aircraft Management Services," NATA Air Charter Summit, Dulles, VA (2013).
• "Case Studies in Aircraft Ownership and Cost Allocation," NBAA Tax, Regulatory & Risk Management Conference, Las Vegas, NV (2013).
• "The Ever-Expanding Impact of Federal Excise Tax on Business Aircraft Operations," NBAA Business Aircraft Transactions Conference, New York, NY (2012); NBAA Annual Convention, Orlando, FL (2012).
• "FAA/DOT Regulatory and Operational Issues," NBAA Tax, Regulatory & Risk Management Conference, Orlando, FL (2012).
• "The Importance of Management Agreements and Their Relationship to the FARs," Conklin & De Decker/NATA Commercial Operators Tax Seminar, Scottsdale, AZ (2012).
• "If Things Are Better Why Am I Still Nervous? Reducing Risk In A Closing – Best Practices," NBAA Aircraft Registration Conference, Delray, FL (2012).
• "Know Your Customer: It's Not Just for Lenders Anymore, " NBAA Business Aircraft Transactions Conference, New York, NY (2011).
• "Operational and Aircraft Management Issues in Transition," NBAA Aircraft Registration Conference, Naples, FL (2011).
• "Management and Charter Agreements," Conklin & deDecker Aviation Information: Charter Operations and Management Tax Course (2004); Fort. Lauderdale, FL (2005, 2011); St. Louis, MO (2008); Durham, NC (2007); Dallas, TX (2006).
• "New Challenges for Charter Operators," NBAA Tax, Regulatory & Risk Management Conference, Atlanta, GA (2010).
• "Liability of Charter Operators for FET on Flights Sold Through Brokers," NATA Air Charter Summit, Chantilly, VA (2010).
• "The Shift to Leases: Negotiating the Lease Agreement," inSight 17th Annual Aircraft Registry Forum, Fort Lauderdale, FL (2010).
• "Protecting the Asset: Insurance Planning for Difficult Situations," inSight 15th Annual Corporate Aircraft Transactions, New York, NY (2010).
• "Implications of Charter Brokering," NATA Tax Seminar, Indianapolis, IN (2008, 2010).
• "Creating Charter Management Agreements" and "How FARs Impact Charter Management Agreements," Conklin & deDecker Aviation Information Charter Operations and Management Tax Course, Indianapolis, IN (2010); San Antonio, TX (2009).
• "The Criminalization of Aviation Accidents: Are We Heading Toward or Away From Safer Skies," Aviation Insurance Association, Vancouver, Canada (2010).
• "Federal Aviation Regulations: Part 135, Management Agreements and A008," NBAA 18th Annual Tax, Regulatory and Risk Management Conference, Orlando, Florida (2009).
• "The Business Jet Market-Making Changes for the Future," Aviation Finance Summit, New York, NY (2009).
• "Tough Issues Facing Aircraft Owners/Operators," inSight 14th Annual Corporate Aircraft Transactions, New York, NY (2009). Co-
• "Overview of FAR 91/135," National Business Aviation Association Business Aviation Taxes, Los Angeles, CA (2009).
• "Use of the Aircraft: Structuring Ownership and Operations," inSight 16th Annual Aircraft Registry Forum, Naples, FL (2009).
• "Top 10 Mistakes Operating Under Part 91," NBAA 17th Annual Tax, Regulatory and Risk Management Conference, Orlando, FL (2008).
• "Management and Charter Agreements," "Critical Insurance Issues in Charter Management" and "FAA, DOT and IRS Issue Spotting," 6th Annual Conklin & deDecker Aviation Information Charter Operations and Management Tax Course, St. Louis, MO (2008).
• "Management/Charter Companies and Federal Aviation Regulations" and "Implications of Charter Brokering," NATA Tax Seminar for Air Charter Operators, Indianapolis, IN (2008).
• "FAA/DOT Oversight and Enforcement," and "Insurance Issues," ALM/Strategic Research Institute 13th Annual Corporate Aircraft Transactions, New York, New York (June 2008). Co-
• "Emerging Legal Issues Confronting the Charter Industry," National Air Transportation Association: Air Charter Summit, Chantilly, VA (2008).
• "Federal Aviation Regulations: Part 135," NBAA Tax Seminar, New York, NY (2008).
• "Management/Charter Companies and FARs," National Air Transportation Association: Tax Seminar (Las Vegas, NV (2004, 2005); Indianapolis, IN (2008).
• "Aviation Insurance and the FARs," NBAA Tax Seminar, Fort. Lauderdale, FL (2008).
• "Critical Insurance Issues in Charter Management, and FAA, DOT and IRS Issue Spotting," Conklin & deDecker Aviation Information Conferences: Charter Operations and Management Tax Course, St. Louis, MO (2008).
• "FAA/DOT Oversight and Enforcement, and Insurance Issues," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2008).
• "Foreign Civil Aircraft," NBAA Regulatory Seminar, Scottsdale, AZ (2007).
• "Part 91 Aircraft Operations," NBAA Tax Conference, Atlanta, GA (2007).
• "A008-Best Case, Worst Case, In Any Case, and Brokers-The Good, The Bad and The Ugly," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2007).
• "Buying, Selling and Leasing Aircraft in the US," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, Miami, FL (2007).
• "Cape Town and Fractional Interests," American Bar Association, Tampa, FL (2006).
• "Part 135 and Ask the Experts," NBAA Conference, Orlando, FL (2006).
• "What Does it Really Cost to Operate an Aircraft?," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2006).
• "Regulatory Update," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, Miami, FL (2006).
• "Business Jet Financing," American Bar Association, Chicago, IL (2005).
• "What Does Subpart K Mean For You?," NBAA Tax Seminar, Miami, FL (2005).
• "A Detailed Examination of Regulatory Issues," NBAA Conference, Orlando, FL (2005).
• "Maximizing Aircraft Value, and Choices, Choices-Options in the Market," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2005).
• "Fractional Industry-Changing Dynamics & Fleet Makeup," National Aircraft Finance Association Annual Meeting, Napa, CA (2004).
• "The New World of Subpart K," NBAA Tax Seminar, Van Nuys, CA (2004).
• "Anatomy of a Business Aircraft Transaction, The Changing Landscape and Legal Developments in Business Aviation, and Fractional Ownership in a Regulated Environment," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2004).
• "Behind the Scenes of a Closing," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, Miami, FL (2003 and 2004).
• "Corporate Jet Finance: Fractional Shares," AirFinance Legal Conference, Washington, DC (2003).
• "Federal Aviation Regulations: Part 91 and Part 135," NBAA Tax Seminar, White Plains, NY (2003).
• "Fractional Ownership: Is Subpart K Right For You?" NBAA Tax Conference, Orlando, FL (2003).
• "Federal Aviation Regulations and Operating/Leasing Structures," Conklin & deDecker Aviation Information Conferences: Financial, Accounting, Cost, Tax Seminar, Atlanta, GA (2003); Baltimore, MD (2002).
• "Current Regulatory Issues: An Overview, and As the World Turns: Business Aviation in Changing Times," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2003).
• "The Impact of 9/11 on Business Aviation: The Industry's Response, and Fractional Ownership: Regulatory Issues and the Status of Subpart K," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2002).
• "Aircraft Finance One Year After 9/11: The State of the Market-The Government’s Response," Strategic Research Institute: Financing, Negotiating & Documenting Aircraft Finance Transactions, San Francisco, CA (2002).
• "Fractional Ownership: An Update on Subpart K," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, New Orleans, LA (2002).
• "Ownership and Leasing Structures," Conklin & deDecker Aviation Information Conferences: Financial, Accounting, Cost, Tax Seminar, Albuquerque, NM (2001); Scottsdale, AZ (2000).
• "Federal Aviation Regulations," Conklin & deDecker Aviation Information: Financial, Accounting, Cost, Tax Seminar, Albuquerque, NM (2001); Chantilly, VA (2000); Houston, TX (2000).
• "Structuring and Financing Fractional Ownership of Aircraft, and Regulatory Issues in the Fractional Ownership Market," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2001).
• "Current Legal Issues," and "Airline Mergers and Acquisitions," Strategic Research Institute: Financing, Negotiating & Documenting Aircraft Finance Transactions, San Francisco, CA (2001).
• "Foreign Aircraft Registration and Leasing Options: The Implications of Foreign Registration," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, Tempe, AZ (2001).
• "An Introduction to Business Aviation and Taxes: Aircraft Operations and the Federal Aviation Regulations-Part 91," NBAA Conference, Las Vegas, NV (2000); Orlando, FL (1999); Law Vegas, NV (1998).
• "Registration and Foreign Ownership Issues," NBAA Tax Conference, New Orleans, LA (2000).
• "Overview of Regulatory Issues Relating to Corporate Aircraft," and "The Impact of Subpart K on Fractional Ownership," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (2000).
• "Status of FAA's Review of Fractional Ownership," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, New York, NY (2000).
• "Part 135 and Management Companies," NBAA Tax Seminar, Minneapolis, MN (1999).
• "Ownership and Leasing Structures," NBAA Conference, Atlanta, GA (1999).
• "Structuring and Financing Fractional Ownership of Aircraft, and Overview of Regulatory Issues Relating to Corporate Aircraft," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (1999).
• "Regulatory Update: Aircraft Noise Issues," Strategic Research Institute: Financing, Negotiating & Documenting Aircraft Finance Transactions, New York, NY (1999).
• "FAA Regulations in Relation to Fractional Ownership of Aircraft, and Corporate Aircraft Issues," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, New York, NY (1999).
• "Regulatory Issues Specific to the Fractional Ownership Market: Regulatory Review and Current Developments," Institute for International Research, Corporate Aviation Symposium, New York, NY (1998).
• "Workshop on Corporate Jet Fractional Ownership: Regulatory Issues Relating to Fractional Ownership," ICBI Aircraft Finance & Commercial Aviation, The 12th Annual Geneva Forum, Geneva, Switzerland (1998).
• "FAA Regulatory Structure of Fractional Ownership Programs, and Effectively Utilizing Management Companies," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, Clearwater, FL (1998).
• "Issues Relating to Fractional Ownership, and Overview of Regulatory Issues Relating to the Operation of Corporate Aircraft," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (1998).
• "Statutes and Regulations Related to the Registration and Operation of Aircraft," Strategic Research Institute: FAA Aircraft Registration, Lien & Security Interests, New York, NY (1998).
• "The Operation of Corporate Aircraft - A Highly Regulated Convenience," SMU AirLaw Symposium, Dallas, TX (1997).
• "Regulatory Issues Relating to Fractional Ownership, Regulatory Issues Relating to Corporate Aircraft Operations, and DOT Part 375 Foreign Civil Aircraft Issues," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (1997).
• "Advanced Corporate Aircraft Cost Sharing Programs," Strategic Research Institute: Corporate Jet Transactions and Fractional Ownership, New York, NY (1996).
• "Aviation Regulatory Issues: Transition to an All Stage 3 Fleet - How Do the FAA Noise Rules Really Work?," AirFinance Legal Conference, Washington, DC (1995).
• "Understanding the Current Position of the U.S. Government on the Use, Sale and Lease of Slots at High Density Airports," AirFinance Legal Conference, Washington, DC (1993).

Publications

• "Aviation Sector Must Confront Airport Cyber Risks," Law360 (November 7, 2019). Authors: Laura Foggan, Brendan V. Mullan, Mark Meyer, and Jeffery L. Poston.
• "Federal Regulation of Business Aviation," Aviation Regulation in the United States, American Bar Association (July 2014). Co-Authors: Gerald F. Murphy, and Steven J. Seiden.
• "The Use of Business Aircraft: It's All in the Details," Crowell & Moring Mining Law Monitor, Vol. 20, Issue 1 (Winter 2003).
• "The Regulation of Fractional Ownership: Have the Wings of the Future Been Clipped?" 67 Journal of Air Law and Commerce 321 (2002).
• "When Less Can Be More: Fractional Ownership of Aircraft–The Wings of the Future," 64 Journal of Air Law and Commerce 979 (1999).
• "The Convenience and Confusion Associated with Corporate Aircraft Operations," Air & Space Lawyer (Spring 1998).
• "Fractional Ownership Update," NBAA Digest (November/December 1997). Co-
• "Corporate Aircraft Operations: The Twilight Zone of Operations," 62 Journal of Air Law and Commerce 987 (1997).

Client Alerts & Newsletters

• "IRS Approves Use of Alternative SIFL Rates for Income Tax Purposes," (June 30, 2021). Other contacts: Christopher B. Younger
• "DOT Launches Aviation Manufacturing Jobs Protection Program," (June 22, 2021). Other contacts: Mary-Caitlin Ray
• "American Rescue Plan Act Throws a Lifeline to Previously Ineligible Aviation Manufacturers," Administrative Law Alert (March 15, 2021). Other contacts: Mary-Caitlin Ray
• "Burdensome Reporting Regulations Proposed by FAA Will Affect Part 91 Corporate Flight Departments," (June 29, 2020).
• "Treasury Issues Guidance and a Form Agreement for Air Carrier Payroll Support Program and Provides an Update on Payments," Corporate Alert (April 23, 2020). Other contacts: James G. Flood, Ryan C. Tisch, Scott Lessne, Mary-Caitlin Ray
• "CARES Act Loans for Aviation Related Businesses – Update," Corporate Alert (April 17, 2020). Other contacts: James G. Flood, Ryan C. Tisch, Scott Lessne, Mary-Caitlin Ray
• "Summary of FAA's COVID-19-Related Measures Affecting General Aviation and Part 135 Operators and Related Considerations," (April 14, 2020). Other contacts: Mary-Caitlin Ray
• "New Treasury Guidance Provides Relief from Financial Instrument Offering under Payroll Support Program for Small and Mid-Sized Aviation Businesses," Corporate Alert (April 14, 2020). Other contacts: James G. Flood, Ryan C. Tisch, Scott Lessne, Mary-Caitlin Ray
• "CARES Act Payroll Support Program: It's Not Just for Airlines," (April 6, 2020). Other contacts: James G. Flood, Ryan C. Tisch, Scott Lessne, Mary-Caitlin Ray
• "Aviation Industry and Insurers Should Take Note: Airport Interfaces Are Potentially Exposed To A Cyber-Attack," Insurance/Reinsurance Alert (October 21, 2019). Other contacts: Laura Foggan, Mark Meyer, Jeffrey L. Poston, Evan D. Wolff
• "EPA Makes Greenhouse Gas "Endangerment Finding" for the Aviation Sector," Environment & Natural Resources Law Alert (July 27, 2016). Other contacts: Thomas A. Lorenzen
• "IRS Issues Final Regulations Governing Entertainment Use of Aircraft," Tax Alert (August 16, 2012).

Press Coverage

• FAA Increases Scrutiny Of Dry Leases
  June 3, 2020 — National Business Aviation Association
• Recent Tax Changes, Enforcement Cases Highlighted At 2018 Tax, Regulatory & Risk Management Conference
  October 15, 2018 — National Business Aviation Association
• Drone Law Practices Are Beginning to Take Flight
  January 26, 2015 — National Law Journal
• Law360 Names Attys Who Moved Up The Firm Ranks In Q2
  July 11, 2014 — Law360

Firm News & Announcements