Menu

Like-kind Exchanges in Real Estate Transactions

Overview

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal Æ’?osheltersÆ’?? available to those buying and selling real property. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Prerequisites

None

Objectives

After attending the presentation you will be able to...

  • Determine whether a LKE can be used to defer taxes upon the sale of real property.
  • Know when it is appropriate to use a QI in effecting a LKE.
  • Define a DST and how it can be used in obtaining replacement property on a timely basis.
  • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

Highlights

The major topics that will be covered in this class include:

  • Like-kind exchanges have been hailed as one of the few Æ’?olegal tax sheltersÆ’?? still available for real property investments, but it is really a result of favored tax policy.
  • These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
  • These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea.

Register Now

Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

WX43770

2 CPE Credits
Tax: 2 Credits

Registration

Member Price:
$89
Non-member Price:
$119

Registration is open through 03/18.

Tuesday, March 18th

1:30pm to 3:30pm

Add to Calendar

Instructor

Allison McLeod