Like-Kind Exchanges WEBCAST

Overview

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great legal tax shelters available to those buying and selling real property. We will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property.

Highlights

Like-kind exchanges. Qualified third party intermediaries.

Prerequisites

None.

Designed For

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.

Preparation

None.

Notice

None.