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.
Services
- Aviation Law
- Maritime and Yacht Transactions
- Commercial Transactions
Education
- Law: University of Florida, J.D.
- Undergraduate: University of Florida, B.A.
Recent Publications
- “Aircraft Exports: A Trap for the Unwary in Cross-Border Transactions” (Winter 2024) volume XL, International Law Quarterly
Associations and memberships
- The American Bar Association
- The Florida Bar
- NBAA Tax Committee
- NAFA regulatory Committee
- L2B Aviation
- IADA
- IYBA
Recent Presentations & Panels
- The Tariff Landscape—What We Know Now, NBAA News Hour (March 2025, webinar)
- Unique Transaction Structures, 2025 NBAA Aircraft Transactions Workshop (January 2025, Amelia Island, Florida)
- Cross Border Transactions, Sanctions and Corporate Transparency Act, 2024 NBAA Tax, Regulatory & Risk Management Conference (October 2024, Las Vegas Nevada)
- Privacy, Tax, Regulatory and Transaction Considerations, Private Jet Ownership Information Event at the New York Stock Exchange (October 2024, New York, New York)
- A Changing Environment, 2024 Isle of Man Aviation Conference (June 2024, Port Erin, Isle of Man)
- Corporate Transparency Act Impact on Aviation, 2024 NBAA Business Aviation Taxes Seminar (May 2024, Dallas, Texas)
- Cross-Border Aircraft Acquisitions, Financing and Leasing; Taxes, Aircraft Registration & Permitting, The University of San Diego School of Law-Chamberlain International Tax Institute International Tax Conference (February 2024, Merida, Mexico)
- International Issues: Taxes, Exports & Sanctions, 2023 NBAA Tax. Regulatory & Risk Management Conference (October 2023, Las Vegas, Nevada).
- Other Gray Areas That You Should be Aware of in 2023, 2023 NBAA Business Aviation Taxes Seminar (June 2023, Chicago, Illinois).
- Business Aircraft Exports: Roles and Responsibilities. 2022 NBAA Tax, Regulatory & Risk Management Conference (October 2022, Orlando, Florida)
- Legal Roundtable-Import, Export and Customs Best Practices, NAFA 50th Annual Conference (April 2022, Napa County, California