Marina Sailing's Boat Purchase Program

Beautiful New 2011 Models to Choose From!

• Hunter 41Ds
• Hunter 39
• Hunter e36
• Lagoon 400

Simply put, buy a yacht, put it in Marina Sailing's Charter Yacht Management Program, then use income tax savings and charter income to help pay for your Dream Yacht! That combination can literally cut the cost of your new boat in HALF!

The 'Small Business Jobs and Credit Act of 2011' increases the amount a taxpayer can write-off up to $500,000 of qualified capital expenditures, such as a boat for business for tax years 2011. It also extends the additional, first-year 50% depreciation for qualifying property purchased and placed in service during the 2011 tax year.

THE MARINA SAILING ADVANTAGE

For a taxpayer to take advantage of Section 179 and to be able to deduct the expenses of owning a boat (docking, insurance, maintenance, etc.), it must be operated as a trade or business. Placing the boat with Marina Sailing achieves this goal. This enables you to not only benefit from a huge deduction in the year you purchase your boat, but covers the expenses of owning the boat while allowing you to use the boat for your own personal enjoyment.

If you purchase this boat for $349,000 in 2011, and you have an effective federal tax rate of 34%, your federal tax savings from placing the boat in service with Marina Sailing and electing a $349,000 Section 179 deduction (and complying with the other trade or business requirements) would equal $118,660 in the current year alone!

IN SUMMARY

The Marina Sailing business opportunity provides a unique ability not only to defray the expense of owning a boat, but it allows for an enormous tax savings via the Section 179 deduction as well. As with any business or tax matter, you should confer with a tax professional.