TA02604152 This article was written by NBAA Tax Committee membe=s John B. Hoover, Cooley LLP, and Ruth Wimer, Winston & Strawn LLP, wi=h thanks to Richard C. Farley, Jr., PwC, and Jeff Wieand, Boston Jet Searc=. Learn more about the NBAA Tax Committee. Ruth M Wimer Partner Winston & Strawn LLP 1700 K Street,

owledgments This article was written by NBAA Tax Committee membe=s John B. Hoover, Cooley LLP, and Ruth Wimer, Winston & Strawn LLP, wi=h thanks to Richard C. Farley, Jr., PwC, and Jeff Wieand, Boston Jet Searc=. Learn more about the NBAA Tax Committee. Ruth M Wimer 4 EFTA_R1_01805974 EFTA02610884 Partner