1031 Like-Kind Exchanges: Fundamentals & Advanced Practice - Video Replay Colorado Springs
RESCHEDULED FROM APRIL 17, 2020
August 2020
1031 Like-Kind Exchanges: Fundamentals & Advanced Practice
Highlights:
This program offers sessions for both newer and experienced tax, business, and real estate attorneys. Choose to attend either the morning Fundamentals session, the afternoon Advanced Practice session, or both!
Take advantage of this CLE Opportunity in August for both newer and experienced tax, business and real estate attorneys to learn, update, and polish your 1031 like-kind exchange knowledge and skills
Gain insights from experts on the basic and more advanced concepts of 1031 like-kind exchanges
Program Description:
Fundamentals Program
The Fundamentals Program is designed for you, the business and real estate lawyer, and newer tax lawyer who want to better understand the basics of taking advantage of I.R.C. Section 1031 (like-kind exchanges) to defer taxable gain for their clients when they sell real property assets.
Advanced Practice Program
The Advanced Practice Program is designed for you, the tax, business and/or real estate lawyer who are familiar with the basics of 1031 like-kind exchanges and/or who completed the Fundamentals Program. This program delves in-depth into the rules, requirements, mechanics, strategies and common mistakes of 1031 like-kind exchanges.
Attend both programs, and you'll be on the road to mastering this complex area of the law. Be even better prepared for the next time your client has an opportunity to defer taxes with a like-kind exchange.
Upcoming Programs:
52nd Annual Rocky Mountain Securities Conference
Business Law Institute - Virtual Conference, September 10-11, 2020
Agenda:
AM Fundamentals Program Agenda
9:00am—12:30pm (Includes a 15-minute Networking Break)
Introduction to Like-Kind Exchanges Under I.R.C. Section 1031
- Terminology of Like-Kind Exchanges
- Statutory Requirements of I.R.C. Section 1031
Tax Consequences
- Computing Realized Gain
- Boot Offset Rules
- Depreciation Issues
- Substituted Basis
- Like-Kind Exchange Structures
Deferred Exchanges
- Overview of the “k” Regulations
- Qualified Intermediaries
- Direct Deeding
- Documenting the Deferred Exchange
PM Advanced Practice Program Agenda
1:00-1:30 pm
Registration
1:30 pm - 4:30 pm (Includes a 15-minute Networking Break)
Reverse Exchanges
- Revenue Procedure 2000-37
- Replacement Property Parking
- Relinquished Property Parking
- Other Requirements
Partnership/LLC Issues
- Drop and Swaps
- Swap and Drops
- Other Techniques
Exchanges Involving Tenancies-in-Common and Delaware Statutory Trusts
- Revenue Procedure 2002-22
- Practical Issues
Related Party Exchanges
- Who are Related Parties?
- Who are NOT Related Parties?
- Two-year Rule
4:30 pm
Adjourn
Location Information
Law Office of Michael D Holder
405 S. Cascade Ave.
Colorado Springs, CO 80903
Get directions
405 S. Cascade Ave.
Colorado Springs, CO 80903
Registration Fees
| Non Member | $489.00 |
| CBA Member | $389.00 |
| CBA Real Estate Section Member | $329.00 |
| CBA Tax Law Section Member | $329.00 |
| CBA Business Law Section Member | $329.00 |
| Paralegal/Legal Support Staff | $247.00 |
| New Lawyer Edge Partner | $194.50 |
| CLE ELITE Pass Holder | $0.00 |
- General Credits: 7.00
- Ethics Credits:
- EDI Credits:
To join the CBA or add a Section to your membership click
Sponsor Information
- Essential Components of the New Tax Cuts and Jobs Act of 2017
- Understand important changes to taxation of: individuals, corporations, entities
- Detailed explanations of changes to the treatment of pass-through entities
- Analysis of changes to international tax law
- Economic forecast of the effects of the bill
- Planning considerations post-Act