Richard A. Crowley concentrates in the tax aspects of business and financing transactions and has substantial experience in the following areas: (a) domestic and cross-border equity and debt financing and leasing of aircraft, vessels and other equipment; (b) purchase, sale, and like-kind exchange of aircraft, vessels, and railroad cars (including leased asset portfolios); (c) U.S. taxation of foreign airlines and shipping companies; (d) international joint ventures to own and operate vessels, manufacturing facilities, and other facilities; (e) business acquisitions and dispositions' (f) private equity investment; and (g) securitization of aircraft lease and loan receivables.