Captain Ian McBeth, 44, first officer Paul Clyde Hudson, 42, and flight engineer Rick DeMorgan Jr, 43, were killed when their Lockheed EC-130Q water-bombing tanker crashed northeast of Cooma in southern NSW on January 23, 2020.
The trio were experienced aviators and have been memorialised by the US National Fallen Firefighters Foundation.
Mr McBeth spent years as an aerial firefighter, including with the Wyoming and Montana Air National Guard branches.
Mr Hudson flew a C-130 during his 20-year stint in the US Marine Corps, retiring as a lieutenant colonel in 2019.
Mr DeMorgan worked as a flight engineer on the planes for 18 years during his 24-year Air Force career.
The three men were working for Coulson Aviation, contracted by the NSW Rural Fire Service.Â
They were hailed as heroes and posthumously awarded a commissioner's commendation.
A report from the Australian Transport and Safety Bureau (ATSB) criticised the RFS for tasking the tanker to a hazardous region where other aircraft were not operating.
Hazardous weather conditions, exacerbated by the wild burning fires and local topography, played a role in the crash, according to its separate investigation.
"The conditions were conducive to windshear and downdraft development at a time when the aircraft was most vulnerable, with a low airspeed and at a low altitude," the ATSB said in a final report on the crash in August 2022.
The ATSB said other pilots had declined to fly in the area, including one that would have supervised the tanker in the air, but the crew of the EC-130Q was very likely not aware of those decisions.
"Having this information would have allowed them to make a more informed decision," the report said.
Coulson Aviation's safety risk management processes also did not adequately manage the risks associated with large air tanker operations, according to the ATSB report.
The inquest will aim to provide answers and closure to the family of the three American firefighters while assessing how a similar incident could be avoided in the future.
ATSB chief commissioner Angus Mitchell said in August that Australia was becoming increasingly reliant on large air tankers to fight fires, making it important to understand the circumstances of the crash.
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