Like-Kind Exchanges

Instructor

Allison
McLeod

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.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

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.

Major Topics

Like-kind exchanges (LKE)
Qualified third party intermediaries (QI)

CPE Credits Available

2.2 CPE

2.2: Taxes

Things to Know About This Course

Course Level

Basic

Professional Area of Focus

Taxes

Advanced Preparation

None

Intended Audience

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

Provider

ACPEN

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Price includes $0.00 early registration discount(s) - expires 9/22

Price includes $0.00 early registration discount(s) - expires 9/22
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Price includes $0.00 early registration discount(s) - expires 9/22

Price includes $0.00 early registration discount(s) - expires 9/22

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