Table 2 - Summary of Personal Use Options :: J. Mesinger Corporate Jet Sales, Inc.

Option	Maximum Amount Charged Employee	Income Imputed to Employee	Deduction for Company	Operations Under Part 91?	FET Applies?	Truth-in- Leasing?
SIFL	Zero	Low – SIFL Rates	Could be Limited	Yes	No	No
FMV	Zero	FMV	Full	Yes	No	No
Time Share	Limited to Twice Fuel	Probably Zero	Probably Full	Yes (but some risk)	Yes	Yes
Dry Lease	No Limit	0 or FMV minus amount charged	Full	Yes	No	Yes
Charter	No Limit	0 or FMV minus amount charged	Full	No	Yes	No

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