Advanced Like-Kind Exchange Planning in Real Estate, Part 1 and Part 2 - Audio Webcast
November 2017
Advanced Like-Kind Exchange Planning in Real Estate, Part 1 and Part 2
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts
Program Description
This program will discuss planning and implementing advanced like-kind exchanges of commercial real estate. The program will discuss the use of trusts, LLCs, and Family Limited Partnerships as exchange platforms, deferred and simultaneous exchanges, and the risks of each, and the risks of using qualified intermediaries. The program will also cover the exchange of highly indebted property, substantial restrictions on transactions among related parties, and alternatives to using like-kind exchanges. This program will provide you a guide to the types, platforms, benefits and risks of advanced like-kind exchanges of commercial real estate.
Day 1 – November 28, 2017
- Advanced Section 1031 like-kind exchanges techniques and alternatives
- Exchanges using trusts, single-member LLCs, and Family Limited Partnerships
- Simultaneous exchanges – the problematic use of intermediaries and key drafting traps
- Deferred exchanges – disqualified parties and safe harbors
- Solving the problem of “boot” in a transaction – special allocations, installment sales, cross purchases and redemptions
Day 2 – November 29, 2017
- Reverse exchanges, parking transactions, build-to-suit exchanges
- “Related party” transaction rules and planning to avoid their adverse impact
- Exchanges of highly indebted property
- Alternatives to like-kind exchanges – mixing bowl transactions, leveraged acquisitions and freeze partnerships
- Understanding when alternatives to like-kind exchanges are the better choice
Faculty:
Glenn M. Johnson is a member of the national tax department of Ernst & Young, LLP in Washington, D.C. He has extensive experience advising clients on like-kind exchange transactions involving real estate, intangibles, and equipment, and on multiple asset exchange programs. He has assisted many companies, including banks, captive finance subsidiaries, and national rental and leasing companies in designing and implementing mass-asset like-kind exchange programs. Mr. Johnson earned his B.A. in economics from Wesleyan University, his J.D., with honors, from Boston University School of Law, and his LL.M. in taxation from Georgetown University Law Center.
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Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
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Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts