Tax Strategies — Informational Prospectus
Aircraft Ownership Tax Strategy
Acquire a tangible, financeable aviation asset that may also offer tax mitigation. The aircraft's economics are evaluated first; the tax outcome second.
This is an educational overview, not a securities offering. There are no offering terms, fees, minimum investment or projected returns, and it is not an E11evate Financial capital raise.
The federal rule
For qualifying new or pre-owned aircraft acquired and placed in service after January 19, 2025, federal law provides 100% bonus depreciation on the eligible depreciable basis. Financed amounts may be included in cost basis, so the potential deduction is not limited to the down payment.
Verified against official IRS guidance:
Conditions and limitations
- Qualified business use must exceed 50%, with ongoing substantiation.
- Personal use reduces the qualifying basis and can affect qualification, so a deduction of 100% of cost should not be assumed.
- A deduction is not the same as tax savings; basis, at-risk, passive-activity and other loss rules may limit what is usable. Financing does not assure usable losses.
- Depreciation can be recaptured on sale or if business use declines.
- Federal and state treatment can differ.
- Charter revenue may not cover debt service or expenses; there is no guaranteed cash flow or return.
Common questions about this strategy? Read the FAQ
Three stages
Acquire
Owner-side selection, independent inspection and aviation-lender financing where appropriate.
Depreciate
Where every condition is met, bonus depreciation on the eligible basis, as your tax adviser determines.
Deploy
Charter through a certificated Part 135 operator, which may offset carrying costs. The carrier retains operational control.
Full informational prospectus
The full prospectus — illustrative capital stack, underwriting, six-stage execution, safety diligence, the advisory firm and team, risks and disclosures — is available to approved investors.
Request a confidential strategy review
Tell us about your objectives. We will not contact any third party on your behalf without your instruction.
Educational information only; not tax, legal or investment advice and not an offer of securities. Your independent advisers determine suitability and any tax result.