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COR2346
1031 - Advanced
Date
December 6, 2023
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2023 AICPA & CIMA Construction & Real Estate Conference
This presentation will cover advanced topics in like-kind exchanges, including parking under and outside the safe harbor of Rev. Proc. 2000-37, build-to-suit replacement property, related party exchanges and partnership transactions involving exchanges, including disguised sales, acquisitions under Rev. Rul. 99-6 and partnership split-ups.
Learning Objectives
- Interpret opportunities to expand the 180-day replacement period for like-kind exchanges through parking arrangements.
- Evaluate situations in which relinquished property can be sold to a related buyer and replacement property can be acquired from a related seller.
- Formulate partnership transactions to qualify as tax-free under both Subchapter K and section 1031.
Speaker
Robert D. Schachat, SB, JD, LLM
Managing Director, BDO USA
General
Session Categories
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