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KPMG in association with A&L Goodbody

This webinar, from KPMG Ireland and A&L Goodbody examines lessor distress with specific focus on managing tax and legal issuing on formal restructurings.


  • Joe O’Mara, Head of Aviation Finance - KPMG
  • David Berkery, Partner - A&L Goodbody


Joe and David examine the following:

  • The impact of a formal debt restructuring process for lessors (e.g. under US Chapter 11 or UK/Irish scheme of arrangement).
  • What are the legal and tax issues for a lessor of a group reorganisation undertaken as part of a debt restructuring?
  • Where are the lessor’s assets, what are the jurisdictional considerations for asset sales or lender-driven internal re-organisation and how should a lessor manage these issues?
  • What are the things to think about when it comes to debt forgiveness and accounting for the costs of a debt restructuring?

This webinar took place as part of the Ishka World Tour Virtual Aviation Finance Networking Series and is republished with kind permission.