Katie DeLuca

Katie DeLuca is the chair of the aviation practice group and is a member of the maritime and yacht transaction practice groups. She concentrates her practice on aircraft and vessel transactions, with a primary focus on business and private aviation. She assists her clients with all aspects of their aviation transactions including, without limitation, the acquisition, sale, leasing and registration of new and used aircraft (including fractional share aircraft); related insurance, regulatory, federal and state tax planning issues (including potential  federal tax implications for non-U.S. taxpayers); and privacy considerations. She is routinely involved in complex planning and structuring of private/business ownership and operations of aircraft  to comply with applicable FAA and DOT requirements,  including but limited to compliance with FAR 91.501 and FAR 375.37,  while maximizing tax benefits. Her particular area of expertise is in connection with cross border aircraft transactions, where she regularly advises her clients regarding compliance with U.S export controls and economic sanctions, U.S. export clearance requirements, and customs import requirements. 

Katie is a member of the National Business Aviation Association (NBAA) where she serves on the Tax Committee and the National Aircraft Finance Association (NAFA) where she serves on the regulatory committee. She is also a member of the L2B aviation group, the International Aircraft Dealers Association (IADA), and the International yacht Brokers association (IYBA). She has also served on aircraft industry working groups relating to, among other things,  aircraft exports and tariffs. Katie received her J.D. from the University of Florida and is a member of the Florida Bar.