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 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.
This course is ideal for CPAs, EAs, lawyers, real estate professionals,
accountants or other tax professionals.

Learning
Objectives:  By the end of the course,
the participant will be able to:

1. 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.