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Jay Maples

Jay Maples

Shareholder

Jay Maples

Shareholder

Birmingham

D+1 205 930 5383

M+1 205 873 0020

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Jay G. Maples is a shareholder in Dentons' Birmingham office, where he is a member of the Corporate practice and co-leads the Dentons US Region Aviation and Aerospace team. With his extensive corporate and tax experience, he regularly handles a wide range of complex transactions and issues spanning various industries, including aviation, manufacturing, insurance, banking and financial services, and real estate. Jay's exceptional knowledge and experience in the aviation industry enables him to provide clients with comprehensive advice on all aspects of aircraft ownership and operation, such as acquisition and disposition of all types and sizes of aircraft, tax planning, insurance analysis and claims, lending and securitization of aircraft, and the preparation and negotiation of ancillary agreements, such as pilot service agreements, hangar lease agreements, charter agreements, and maintenance agreements.

Jay's prior background as a CPA and 20-plus years of experience as a regulatory tax lawyer, a corporate deal lawyer, and general corporate counsel gives him a unique skill set that not only allows him to understand and navigate the complex FAA regulatory world governing aircraft transactions but also to be able to understand and advise clients on the related and ancillary issues and the broader corporate picture that drives aircraft transactions. Jay frequently speaks and writes on these areas as well as other corporate and tax topics.

Furthermore, Jay is a member of the Firm's Pensions, Benefits and Executive Compensation practice group. He has extensive experience in the employee benefits and executive compensation space, including proceedings before governmental agencies (IRS and DOL) concerning benefits and compensation matters.

Recognition

Chambers USA: Ranked in Employee Benefits & Executive Compensation in Alabama
AV Preeminent Martindale-Hubbell® Peer Review Rating™
The Best Lawyers in America®

Employee Benefits (ERISA) Law (2021-2025)
Corporate Law (2020–2025)

Birmingham Magazine 2009: "Top Attorney" in Tax

Insights

Co-author, "IRS Takes Flight: New Audits Target Corporate Aircraft Usage," Dentons Federal Tax Controversy Insights, February 28, 2024
Author, "Final Regulations Related to 401(k) Hardship Distributions," Sirote’s Corporate and Tax Planning Blog, March 4, 2020
Author, "June 30, 2016 ACA Deadline to File Forms 1094-C and 1095-C," Sirote’s Health Care Blog, June 27, 2016
Author, "Sirote & Permutt Health Care Alert - Affordable Care Act Section 1557 - Non-Discrimination Compliance Notice," Sirote’s Health Care Blog, October 4, 2016
Contributor, "Non-Compliant Health Reimbursement Arrangement Could Cost Medical Practices Huge Penalties in 2014," Birmingham Medical News, December 11, 2013
Author, “A Better Way to Achieve Liquidity,” Banking Traditions – The Magazine of the Community Bankers Association of Alabama, Winter 2011
Author, "'In-Plan Roth Conversion," The Counselor, Year End 2010
Author, “Tax Changes for 2009,” The Counselor, Spring 2009

Activities and Affiliations

Board of Directors (Chancellor), Alabama Society Sons of the American Revolution (2020-current)
Board of Directors (Secretary), Brock’s Gap Training Center, Inc. (2015-Present)
Alabama Society of Certified Public Accountants
Dale Carnegie Skills for Success (Fall 2018)
Birmingham Bar Association Future Leaders Program (Class of 2009)
City of Birmingham Project Corporate Leadership (Class of 2009)
Board of Directors (Treasurer), Kiwanis Club of West Huntsville (1996-1998)

Presentations

Co-Speaker, "Essentials of Private Aviation and Related Tax Issues Part 2," Dentons In-House Counsel CLE Webinar Series: Summer Session - Session 1, June 14, 2023
Co-Speaker, "Essentials of Private Aviation and Related Tax Issues Part 1," Dentons In-House Counsel CLE Webinar Series: Spring Session - Session 2, May 3, 2023
Co-Speaker, "Essentials of Private Aviation," Warren Averett CPE Series, November 15, 2022
Speaker, "Essentials of Private Aviation," Dentons Q3 In-House Counsel CLE Webinar Series, November 2, 2022
Speaker, “Member Appreciation Series: Essentials of Private Aviation,” Alabama Society of Certified Public Accountants Webinar, May 2022
Speaker, “New IRS Attacks on Trade or Business Status of Closely Held Businesses: Truth or Consequences,” American Taxation Association Annual Tax Conference, December 2021
Speaker, “New IRS Attacks on Trade or Business Status of Closely Held Businesses: Truth or Consequences,” 76th Annual Alabama Federal Tax Clinic, November 2021
Speaker, “COVID-19 Grab Bag of Employee Benefit Issues,” Alabama Society of Certified Public Accountants 6th Annual Employee Benefits Workshop, May 2020
Speaker, “Section 199A Retirement Planning and Other Current Employee Benefits Issues,” Alabama Society of Certified Public Accountants - Hottest Tax Topics for 2019, September 2019
Speaker, “Responding to IRS 226J Letters & Other Current ACA Issues,” Alabama Society of Certified Public Accountants 5th Annual Employee Benefits Workshop, May 2019
Speaker, “Navigating the Fiduciary Duty Waters,” Alabama Society of Certified Public Accountants 4th Annual Employee Benefits Workshop, May 2018
Speaker, “Correction of Employee Benefit Plan Issues,” Alabama Society of Certified Public Accountants Road Show, September 2017
Speaker, “The Affordable Care Act...The Cat with Nine Lives...,” Alabama Society of Certified Public Accountants, July 2015
Speaker, “Insurance Planning after the Affordable Care Act,” Alabama Society of Certified Public Accountants, July 2014
Speaker, “Affordable Care Act and Its Impact on Business,” CPE Presentation for Anglin, Reichmann, Snellgrove & Armstrong, P.C., May 2014
Speaker, “Taxation and the Affordable Care Act,” Alabama Society of Enrolled Agents, October 2013
Speaker, “That’s a Mighty Big Onion—The Affordable Care Act Adds Layers of Complication to Offering a Health Insurance Plan,” Alabama Society of Certified Public Accountants’ “Hot Topics in Tax” Webinar Series, September 2013
Speaker, “The Affordable Care Act,” Alabama Association of Accountants and Tax Preparers, September 2013
Speaker, “The Affordable Care Act and Offering Health Insurance,” Alabama Society of Certified Public Accountants, September 2013
Speaker, “Healthcare Reform,” Alabama Treasury Management Association, March 2013
Speaker, “Fiduciary Fitness for Companies Offering a Retirement Plan,” Mass Mutual Financial Group, October 2012
Speaker, “ESOPs and Other Qualified Tax Plans,” Alabama Society of Certified Public Accountants’ “Hot Topics in Tax” Webinar Series, August 2012