Surgent's Taking Advantage of Like-Kind Exchanges (LKE2)
2025-10-16 17:00 - 19:00 UTC | Webinar
Surgent's Taking Advantage of Like-Kind Exchanges (LKE2)

10/16/25 12:00 PM CST
- 10/16/25 02:00 PM CSTDescription:
When real property is sold for a gain, we always try to find ways to defer recognizing income so that it wonâ€™t be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as a â€œlike-kind exchange.â€ Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. Please Note: due to overlap with the ISL4 course, customers should not take both.Objectives:Utilize the provisions of IRC Sec 1031 in order to defer recognizing gain on the sale of real property via a like-kind exchangePresenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:Understanding the history of IRC Sec 1031Who does and does not qualify for utilizing the like-kind provisionsWhich properties do and do not qualify for like-kind exchangesThe differences between a “dealer” and a “non-dealer” regarding like-kind exchangesHow to complete a like-kind exchangeThe different types of like-kind exchangesThe definition of “boot” and how it applies to like-kind exchangesRules concerning Revenue Ruling 72-456, andForm 8824Location:
Webinar

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