Aviation & Yacht strategies

5 plays in this category. Each one covers the mechanics, who it fits, and the estimated impact — then generates a deep dive against your own numbers.

• Aviation & Yacht

  Fractional Aircraft Ownership (NetJets, FlexJet) — Business Use §179

  Own a 1/16 to 1/2 fractional share; deduct >50% business use via §168(k) bonus + §179 up to full share cost.

  $500K–$1.4M year-1 depreciation per $2M share
• Aviation & Yacht

  §1031 Aircraft Exchange (Pre-2018 Legacy for Personal Property)

  TCJA killed §1031 for personal property, but aircraft-to-aircraft business-use swaps still deferred pre-2018 gains via reverse structures.

  Defer / offset $500K–$3M in depreciation recapture
• Aviation & Yacht

  Part 135 Charter Leaseback — Convert Personal Aircraft to Business

  Lease your aircraft to a Part 135 charter operator; charter revenue + business-use documentation supports depreciation.

  $300K–$1M year-1 depreciation + charter revenue
• Aviation & Yacht

  §280F Listed Property — >50% Business Use Rules for Aircraft

  Aircraft is 'listed property' — fall below 50% qualified business use and lose accelerated depreciation with recapture.

  Prevent $500K–$3M in recapture events
• Aviation & Yacht

  Yacht Charter §280A(g) + Business Use — Depreciate Recreational Vessel

  Charter yacht through certified operator; documented business use enables §168(k) bonus depreciation + Augusta 14-day rule.

  $100K–$500K depreciation + Augusta stack