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

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


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.

  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

4. Become
knowledgeable about ways to appropriately use the LKE structure in unusual


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SKU: AM-123.23|Credits: 2| Federal Tax Law|Webinar|Allison McLeod Category: Tag: is registered with the National Association of  State Boards of Accountancy (NASBA) as a  sponsor of continuing professional education  on the National Registry of CPE Sponsors. State boards of accountancy have final authority on  the acceptance of individual courses for CPE  credit. Complaints regarding registered  sponsors may be submitted to the National  Registry of CPE Sponsors through its website: