1031 Like-Kind Exchanges: Fundamentals Out of Stock
Co-sponsored by the CBA Business, Real Estate, and Taxation Law Sections
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Fundamentals Program
The Fundamentals Program is designed for you, the business, trust & estate, or real estate lawyer, or the 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 real property assets.
Want to dive deeper? Attend the Advanced Practice Program!
The Advanced Practice Program is designed for you, the tax, business, or real estate lawyer who is familiar with the basics of 1031 like-kind exchanges, and/or who completed the Fundamentals Program. This program delves 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.
Home studies will be available 2-3 weeks following the live program.
CBA-CLE is committed to providing access, equal opportunity, and reasonable accommodation in its services, programs, and employment. To request accommodation, please contact [email protected] at least 14 business days in advance.
The program is accredited in Colorado. CBA-CLE staff can provide a Uniform Certificate of Attendance, and it is the attendee's responsibility to complete the accreditation outside of Colorado.
8:30 - 9:00 AM
Registration and Continental Breakfast
9:00 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
Like-Kind Exchange Structures
Deferred Exchanges
- Overview of the “k” Regulations
- Qualified Intermediaries
- Direct Deeding
Documenting the Deferred Exchange
12:30 – 1:30 pm
Lunch on your own
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $299.00 USD
- Member Price $219.00 USD
- General Credits 4.00
- Ethics Credits
- EDI Credits