i. 5-76 - full flight ii. Bell 407 — ground only iii. Boeing 727 — ground only iv. Gulfstream — full flight -75 premium credit as of 10/28/2010 b. Deposits i. S-76D - $100,000 c. Sale of Entity from GM to JEE i. Review potential tax implications ii. GM sale of home d. Layup credit when for when plan