Stewart H. Lapayowker, P.A. devotes its law practice to corporate aircraft transactions both domestic and worldwide. We counsel foreign and domestic corporate and individual clients on issues relating to the acquisition, leasing, registration and financing of new and pre-owned aircraft (including fractional aircraft), including planning for and implementing tax efficient structures, related FAA and DOT regulatory matters, regulatory evaluation of operations, aircraft management arrangements, personal use issues and compensation-related SEC issues in connection with the use of business aircraft by public companies.