Nuts and Bolts of Like-Kind Exchanges - A "Build Your Practice" Program
June 2015
Nuts and Bolts of Like-Kind Exchanges - A "Build Your Practice" Program
Co-sponsored by the CBA Business Law, Real Estate Law and Taxation Law Sections
Program Highlights:
Program Topics Include:
- Terminology and Statutory Requirements of I.R.C. Section 1031
- Tax Consequences
- Related Party Exchanges
- Deferred Exchanges
- Reverse Exchanges
- Partnership/LLC Issues
Program Description:
This program is designed for business and real estate lawyers and newer tax lawyers who want to know how to take advantage of I.R.C. Section 1031 to defer taxable gain on qualifying property transactions. Examine and better understand the rules and requirements of like-kind exchanges, and the mechanics of properly structuring such exchanges, and learn how to avoid common mistakes and the best strategies for favorable tax treatment.
Meet Your Presenters:
Douglas J. Becker, Esq., is an attorney with the Denver law firm of Otten, Johnson, Robinson, Neff & Ragonetti, P.C. He practices tax, corporate, and general business law. His tax practice covers a broad range of areas, including tax advice and tax planning in all aspects of real estate such as real estate joint ventures, capital gains planning, leases, land banking, and like-kind exchanges. Mr. Becker received his law degree from the University of Colorado School of Law in 1989 and his LL.M. in Taxation degree from the University of Denver College of Law in 1993. He is an adjunct professor at the University of Denver Graduate Tax Program teaching Taxation of Property Transactions. He is also a licensed (but non-practicing) Certified Public Accountant in the State of Colorado, and previously practiced accounting in Denver with the firm of Touche Ross & Co. (now Deloitte).
Trevor A. Crow, Esq., is an attorney with the Denver law firm of Otten, Johnson, Robinson, Neff & Ragonetti, P.C. He advises closely-held entities regarding tax, securities, and business transactions. Mr. Crow received his law degree and LL.M. in Taxation degree from the University of Denver College of Law.
Agenda:
8:30 am
Registration and Continental Breakfast
9:00 am
Welcome, Introduction, and Program Overview
9:10 am -12:30 pm (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
Related Party Exchanges
- Who are Related Parties?
- Who are NOT Related Parties?
- Two-year Rule
Deferred Exchanges
- Overview of the "k" Regulations
- Qualified Intermediaries
- Direct Deeding
Reverse Exchanges
- Revenue Procedure 2000-37
- Replacement Property Parking
- Relinquished Property Parking
- Other Requirements
Partnership/LLC Issues
- Drop and Swaps
- Swap and Drops
12:30 pm
Adjourn
Location Information
CLECI Large Classroom
1900 Grant Street, Suite 300
Denver, CO 80203
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1900 Grant Street, Suite 300
Denver, CO 80203
Registration Fees
| Non Member | $249.00 |
| CBA Member | $209.00 |
| CBA Real Estate Law Section Member | $179.00 |
| CBA Taxation Law Section Member | $179.00 |
| CBA Business Law Section Member | $179.00 |
| Paralegal/Legal Support Staff | $149.00 |
| CLEACCESSPASS--ELITE Pass Holder | $0.00 |
| New Lawyer Edge Pricing | $0.00 |
- General Credits: 4.00
- Ethics Credits: 0.00
- EDI Credits:
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Sponsor Information
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- Environmental, Financing, Construction and Leasing Concerns