Kerry Lynch stepped into the role of editor of the&nbsp;Aviation International News&nbsp;monthly magazine in May 2022 after serving with&nbsp;AIN&nbsp;for eight years. She joined&nbsp;AIN&nbsp;in December 2014 as a senior editor covering Washington and business aviation news. She has also served on Convention News teams, including as editor of&nbsp;HAI Convention News. Lynch previously spent 25 years with Aviation Week. During her time there, she reported for and later steered&nbsp;The Weekly of Business Aviation, oversaw business aviation content on the&nbsp;Aviation Week Intelligence Network, served on the&nbsp;Show News&nbsp;staff, and held roles as the Washington columnist for&nbsp;Business &amp; Commercial Aviation&nbsp;and&nbsp;Overhaul &amp; Maintenance&nbsp;monthly magazines. In 2021 she was honored with the National Business Aviation Association Platinum Wing Award for lifetime achievement in journalism and was the 2004 recipient of the National Air Transportation Association’s Aviation Journalism Excellence Award. She also has been a recipient of an Aerospace Media Award for business aviation (2022) and NBAA Gold Wing Award (2003, 2024). Lynch graduated from The Ohio State University with a bachelor of arts in journalism.

Editor, AIN monthly magazine

Kerry Lynch

NBAA has asked the IRS for guidance on provisions in the Tax Cuts and Jobs Act affecting business aviation, including measures providing 100 percent bonus depreciation and the disallowance of certain entertainment and commuting expenses deductions. The association backed the extension of 100 percent bonus depreciation to used property, in addition to new, as part of tax reform.

 


The law essentially requires the property, whether new or used, must be new to the taxpayer claiming depreciation. NBAA is hoping to ensure that incidental use by the taxpayer of used property does not disqualify it from bonus depreciation.

 


“For example, there are situations where a taxpayer could charter or conduct a demonstration flight on a business aircraft that it later acquires,” NBAA said. “For these types of flights, the taxpayer would not be the operator of the aircraft, so the aircraft should not be viewed as having been ‘used’ by the taxpayer for purposes of the original-use requirement.”

 


NBAA further queried about guidance on issues surrounding effective dates and self-constructed property. As for business entertainment expenses, NBAA asked the IRS to clarify how trips are treated when there is a combination of activities. For the commuting expense disallowance, NBAA encouraged the IRS to look at specific marginal costs of providing commuting benefits since business flights often include travelers with different destinations and purposes.

Issues regarding financing of aircraft; aviation insurance; tax issues for aircraft operators; new companies and people in the aviation financing and insurance industries.

NBAA Requests Guidance on IRS Tax Changes

Association seeks specifics and interpretations on new bonus depreciation and entertainment and commuting expense measures.

2024 Corporate Aviation Leadership Summit

Amy Wilder

News and issues relating to business, corporate and private aviation, primarily regarding turbine-engine-powered airplanes and helicopters. Subjects include aircraft, engines, maintenance, operations, personnel, acquisitions, accidents, safety, security, and training.

Pre-tax earnings for service group climb 20.6%

NetJets, FlightSafety Revenue Rises in First-half 2026

Hanneke Weitering

News and developments about airplanes, helicopters and unmanned air vehicles used in all varieties of operations, including airlines, military, business, commercial, general aviation and private.

News and developments about aircraft engines, including turbofan, turboprop, turboshaft and piston.

Financing supports Eco Caravan certification and hybrid-electric APU development

Ampaire Raises $19 Million for Hybrid-electric Airplanes

Moody's assigned a Ba2 credit rating, up from Ba3, while maintaining a positive outlook

Moody's Upgrades Bombardier as Balance Sheet Improves

Matt Thurber

News and information on safety procedures and concerns.

Decision support system helps pilots assess risks up to 14 days ahead of planned flight

PlaneWX Pilots Save with 5X5 Insurance Safety Rewards

Component sales boosted Beta’s second-quarter revenue

Beta Is Turning Its eVTOL Competitors into Customers

Charles Alcock

UK group says it will complete Valo eVTOL’s critical design review this year 

Vertical Extends Cash Runway with Fresh eVTOL Funding 

Buyers urged to seek guidance, consider financing before finding an aircraft

IADA Panel: Financing Has Evolved Beyond a Buying Tool

Howard Hardee

News and issues relating to civil and military unmanned aircraft systems (UAS), unmanned aerial vehicles (UAVs) and remotely piloted aircraft systems (RPAS) of all kinds and sizes, including those used for intelligence, surveillance and reconnaissance (ISR), combat (unmanned combat air vehicles, or UCAVs), law enforcement, research and other applications. Of particular focus is the FAA's planned integration of UAS into the U.S. national airspace system.

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