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Tax Planning Using Like-Kind Exchange Transactions Under Sec. 1031

4.8 (4)

Allison McLeod, Doc. of Law

Allison M. McLeod LL.M. CPA A PLLC

Thursday, November 14, 2019 | 03:00 PM EDT

  • CPA Canada

2 Credits

$20

Subject Area

Taxes

Course Description

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property.  We will be covering the basic structure of an LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST).   We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

Learning Objectives

  • Determine whether a LKE can be used to defer taxes upon the sale of real property.
  • Know when it is appropriate to use a QI in effecting a LKE.
  • Define a DST and how it can be used in obtaining replacement property on a timely basis.
  • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Auditors
  • Business Owner
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA
  • Outsourced CFO
  • Senior Accountant
  • Tax Firm
  • Tax Practitioners
  • Tax Pros
  • Young CPA

Testimonial

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    [no_of_record] => 4
    [average] => 4.7500
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4.8

(4)
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BM

Very easy experience!