On Mon, 14 Jun 2004 11:54:39 -0400, TTA Cherokee Driver
wrote:

Do tell. How do you avoid recapture? (besides selling it for less than
the depreciated basis, of course). I've always looked at all these
"accelerated depreciation" posts and thought "recapture is going to kill
them." I would really like to know your trick for avoiding it.

Like-kind exchange. Upgrade to a newer/bigger aircraft. The way I
understand it, it boils down to owning an aircraft for the rest of
your life and the estate has to account for/pay back any recapture.