1031 Like-Kind Exchanges: Fundamentals & Advanced Practice Out of Stock
Co-sponsored by the CBA Business, Real Estate, and Taxation Law Sections
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.
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.
Fundamentals Program Agenda
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 – 1:30 pm
Lunch on your own
Advanced Practice Program Agenda
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
- Standard Price $529.00 USD
- Member Price $399.00 USD
- General Credits 7.00
- Ethics Credits
Fundamentals Program Agenda
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 – 1:30 pm
Lunch on your own
Advanced Practice Program Agenda
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
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