Like-kind Exchanges in Real Estate Transactions
If you have questions about this event, please call us at 952-831-2707.
Tuesday, March 18, 2025
12:30-2:30 p.m. Central
2 CPE (2 technical)
Course code: 24WX-4350
View pricing
Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal "shelters" 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.
Major subjects
-
Like-kind exchanges have been hailed as one of the few "legal tax shelters" 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.
Learning objectives
-
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.
Who should take this program?
- CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals
Pricing
Standard Member Fee |
$89.00
|
Standard Nonmember Fee |
$89.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
If you have questions about this event, please call us at 952-831-2707.