Nathan D. Haynor

Minnesota
United States Tax Court

Minnesota Business Aviation Association:

• President: 2024 to present
• Board Member: 2022 to present
• Treasurer: 2022 to 2023
• Vice President: 2023

• Representing Irish investment fund in purchase of numerous commercial passenger aircraft as freighter conversion candidates with closings taking place in multiple different jurisdictions in the United States and Europe with onward leasing to a European cargo airline.
• Representing major regional aircraft lessor operating under Chapter 11 bankruptcy protection in the sale of 8 aircraft to large U.S. airline.
• Representing a buy-side private U.S. company in the negotiation, documentation, financing and closing of a Finnish registered aircraft owned by a Cyprus company, which included “Know Your Customer” checks of seller, importation of the aircraft into the U.S. while still on Finnish registry, de-registration of aircraft from Finland, and re-registration of aircraft with the FAA while satisfying the lender’s strict requirements related to the transaction.
• Representing numerous different parties to aircraft hangar sale, purchase, lease and financing transactions involving the Minneapolis-St. Paul Metropolitan Airports Commission with a cumulative transaction value approaching more than $15 million.
• Successfully defending private aircraft owner against $500,000 state use tax assessment on aircraft resulting in no tax owed by client.

• Slow Fade Into the Sunset: When is 100% Bonus Depreciation Still Available? FMJ Thought Leadership (October 2022)
• Attorney Spotlight: The Taxman Expands His Horizons, FMJ Newsroom (May 2022)
• Business Aircraft Alert: Has the Private Jet Boom Put Your Aircraft at Risk? FMJ Thought Leadership (April 2022)
• What The Election Results Mean for Your Taxes, FMJ Newsroom (January 2021)
• Are You Accidentally Operating an Illegal Charter? The FAA is Watching – And You Need to Look as Well, FMJ Newsroom (September 2020)
• Paying Attention to Tax Filing and Payment Deadlines Extended Due to COVID-19 – Trusts & Estates Edition, FMJ Newsroom (April 2020)
• After the Rush: Tax Considerations You May Not Have Considered for COVID-19 Stimulus Programs, FMJ Newsroom (April 2020)
• Is Your Business an Essential Business During COVID-19? Transportation Edition, FMJ Newsroom (March 2020)
• COVID-19 and Taxes: What You Should Be Thinking About, FMJ Newsroom (March 2020)
• A Tax Collector Walks into a Hangar: Minimizing State Sales and Use Taxes When Purchasing an Aircraft, FMJ Newsroom (March 2020)

“I work to ensure that the client’s experience is as painless and uneventful as possible by explaining complex concepts in easy-to-understand terms and by being as responsive and respectful as possible to all parties involved in the matter.”

Outside of work, Nate enjoys running, cooking, and completing home projects.  He also considers himself an aviation enthusiast.  He obtained his private pilot license at the age of 18 and has flown on numerous vintage aircraft, including a 1929 Ford Tri-Motor and a 1945 Boeing B-17 “Flying Fortress.”  Nate grew up and lived in Minnesota most his life, but he recently moved to Wisconsin where he lives with his wife, her two children, and their two dogs.