Steven M. Harper graduated from Florida International University College of Law, where he concentrated on taxation and international finance.  He is a member of The Florida Bar, Dade County Bar Association, American Bar Association and Interamerican Bar Association.  His primary practice areas at Harper Meyer are aviation and taxation, but he also works extensively with the international and corporate groups, having experience in entity formation and dissolution and liquidation issues, among others.

His aviation work deals generally with the domestic and cross-border transfer of rights to aircraft.  Within that realm, he has represented domestic and offshore entities, high net worth individuals, financial institutions, airlines and certified repair stations in the purchase and sale, lease, finance and securitization of aircraft ranging from large commercial to small corporate jets, turboprops and helicopters.  He has also assisted his clients with issues such as, among others, complying with state sales and use tax assessment actions, placing aircraft into charter service under Part 135 of the Federal Aviation Regulations, and obtaining Operations Specifications from the Federal Aviation Administration authorizing flights in domestic and international Reduced Vertical Separation Minimum (RVSM) airspace.  In addition, he served as co-editor of the chapter entitled, "Registration of Aircraft and Mortgages: The International Conventions" in McBain and Hames, Aircraft Finance: Registration, Security and Enforcement (Thompson 2007).

His tax work includes advising offshore companies on structuring their U.S. corporations from a tax perspective, domestic and international estate planning, and assisting domestic companies engaged in interstate and international commerce with issues pertaining to the Florida corporate income and sales and use taxes.  Mr. Harper has also assisted both U.S. and non-U.S. residents with the purchase and sale of U.S. real property interests in compliance with U.S. tax law.  In addition, he has prepared shareholder and partnership agreements for corporations, partnerships and other entities, as well as licensing and distribution agreements.

While in law school, Mr. Harper served as Judicial Intern for Senior Judge Shelby Highsmith of the United States District Court for the Southern District of Florida. He was also elected Law Student Division Representative to the American Bar Association and served as Vice President of the Board of Advocates.  He is conversant in Spanish.