EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

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 a 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.

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

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

 A course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course. 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/