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 cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST).
DESIGNED FOR
CPAs, EAs, Lawyers, Real Estate Professionals, Accountants or other tax professionals
BENEFITS
After attending the presentation you will be able to...
- 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.
HIGHLIGHTS
The major topics that will be covered in this class include:
- Like-kind exchanges have been hailed as one of the few "legal tax shelters" still available for real property investments, but it is really a result of favored tax po
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None