1031 Like-Kind Exchanges: Advanced Practice Out of Stock
Co-sponsored by the CBA Business, Real Estate, and Taxation Law Sections
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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.
New to 1031 Like-Kind Exchanges? Attend the 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.
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.
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 2002-23
- Practical Issues
Related Party Exchanges
- Who are Related Parties?
- Who are NOT Related Parties?
- Two-year Rule
4:30 pm
Adjourn
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $299.00 USD
- Member Price $219.00 USD
- General Credits 3.00
- Ethics Credits
- EDI Credits