1031 Like-Kind Exchanges: Fundamentals - Video Replay Colorado Springs
December 2018
1031 Like-Kind Exchanges: Fundamentals
Learning Objectives:
After attending the Fundamentals Session, you will better understand:
- The Terminology of Like-Kind Exchanges and the Statutory Requirements of I.R.C. Section 1031 and Applicable Rules
- The Tax Consequences of Like-Kind Exchanges and Strategies for Favorable Tax Treatment
- Deferred Exchanges and How to Document Those Exchanges and Avoid Common Mistakes
Program Description:
The Fundamentals Program is designed for business and real estate lawyers and newer tax lawyers 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 certain assets.
Agenda:
1031 Like-Kind Exchanges: Fundamentals
Credits: Submitted for 4 General CLE Credits
Fundamentals Program Topics Include:
- Terminology and Statutory Requirements of I.R.C. Section 1031
- Tax Consequences
- Deferred Exchanges
Attend this program if you are a business or real estate lawyer or newer tax lawyer who wants 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 assets.
Attend both the Fundamentals and Advanced Practice Programs and get on the road to mastering this complex area of the law. And, be even better prepared for the next time a client has an opportunity to defer taxes with a like-kind exchange.
AM Program Agenda:
Presented by Douglas J. Becker, Esq., Otten Johnson Robinson & Ragonetti, P.C., Denver, CO
and Trevor A. Crow, Esq., Crow Legal LLC, Denver, CO
8:30 am
Registration and Continental Breakfast
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
12:30 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 | $269.00 |
| CBA Member | $239.00 |
| CBA Real Estate Section Member | $199.00 |
| CBA Tax Law Section Member | $199.00 |
| CBA Business Law Section Member | $199.00 |
| CLE ELITE Pass Holder | $0.00 |
| New Lawyer Edge Partner | $0.00 |
- General Credits: 4.00
- 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