What? You don't have a private jet? Well maybe you should look into fractional ownership for all your jet and yacht needs. Those who have jets have already made arrangements to get to the Super Bow. All 400 of them.

Charter air companies and fractional ownership programs have booked a ton of flights into Pheonix for the Super Bowl. As of Friday there were more than 400 flights in scheduled, and experts say a traffic jam in the air is likely.

Those who do fly in on private jets are also picking up luxury packages for their stay, including hotel and game tickets. The cheap packages are going for about $6,000. And the sky is the limit for those with money to spend. The Super Bowl is traditionally a big-money event, but this year the tickets are priced higher by the brokers and the demand is still huge.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.