Like-kind Exchanges in Real Estate Transactions
Thursday, April 10, 2025
3-5 p.m. Central
2 CPE (2 technical)
Course code: 25WX-0133
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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
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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.
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These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
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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
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Determine whether a LKE can be used to defer taxes upon the sale of real property.
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Know when it is appropriate to use a QI in effecting a LKE.
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Define a DST and how it can be used in obtaining replacement property on a timely basis.
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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
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$89.00
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 Standard Nonmember Fee |
$89.00
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