CAVU Aircraft Group
Fractional jet ownership for material participation tax strategies.
Fractional Jet Ownership
Tax-advantaged fractional jet ownership with IRS-compliant participation tracking
100
Hours/Year
$500,000
Min Investment
3
Training Modules
3
Pathways
Overview
Fractional ownership in aircraft with material participation requirement of 100+ hours annually.
Highlights
- 100-hour annual requirement
- IRS Test #3 compliance
- Trust structure support
- Full documentation platform
IRS References
IRC §469IRC §469(h)(5)
Participation Pathways
Flight Hours
Direct participation in aircraft operations and flight activities.
Administrative
Administrative oversight of the fractional ownership.
Trust Structure
Trust and legal structure management for the ownership entity.
Training Program
VIDEOUnderstanding Fractional Jet OwnershipRequired
15 minDOCUMENTMaterial Participation DocumentationRequired
20 minQUIZCompliance Knowledge CheckRequired
10 minPartner With CAVU Aircraft Group
Sign in to become a partnerRequired Tasks
Review monthly maintenance logsMONTHLY
Review monthly flight schedulesMONTHLY
Monthly bookkeeping/records reviewMONTHLY
Quarterly trust meetingQUARTERLY
Annual compliance reviewANNUAL