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
1031 Like-Kind Exchanges: Advanced Practice
Credits: Submitted for 3 General CLE Credits
Advanced Practice Program Topics Include:
- Reverse Exchanges
- Partnership/LLC Issues
- Exchanges Involving Tenancies-in-Common
- Related Party Exchanges
Attend this program if you are a tax lawyer or business or real estate lawyer who is familiar with the basics of like-kind exchanges and/or you completed the Fundamentals Program. Your distinguished faculty will delve in-depth into the rules, requirements, mechanics, strategies and common mistakes of 1031 like-kind exchanges.
PM 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
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
- Revenue Procedure 2002-22
- Practical Issues
Related Party Exchanges
- Who are Related Parties?
- Who are NOT Related Parties?
- Two-year Rule
4:30 pm
Adjourn
