Like-kind Exchanges in Real Estate Transactions
Date/Time
6/21/2024 - 12/31/2034
12:00 AM - 12:00 AM
Course Registration
Member: $78.00
Non-Member: $98.00
Credits
2 Credits
Event Type(s)
Anytime CPE
Event Description
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.

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.

Instructor:
Allison M. McLeod, LL.M., CPA

Fields of Study:
Taxes
Location
Anytime CPE
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