Section 1031 Exchanges and Ethical Considerations
Date: May 9, 2023 9:00 a.m. – 12:00 p.m.
Areas of Law: Real Property, Trust, & Estate
Earn up to 2.2 credits, including 1.0 in Ethics! (More Information)
The use of 1031 Exchanges has steadily increased as like-kind exchanges of real estate are one of very few true tax deferral mechanisms. Under Section 1031 of the Internal Revenue Code, individuals or businesses may exchange qualifying real property for like-kind replacement property, and defer up to 100 percent of the capital gains and depreciation recapture taxes that would otherwise be owed on the sale of the property.
Real estate attorneys, business lawyers, tax law practitioners and general practitioners– make plans to join Eric Brecher, Esq., Certified Exchange Specialist®, as he presents a seminar that will introduce practitioners to the basics of 1031 exchanges, relevant regulations, major cases and other recent developments. Case studies will be included throughout the presentation.
A wonderful opportunity to gain a working knowledge of 1031 exchanges in under two hours!
- §1031 basics
- Statutory requirements
- Forward exchange mechanics and logistics
- Basis and boot calculations
- Reverse/parking transactions
- Partnerships and related issues
- Ethical considerations
- ... and more!
Important Information About Our Events, Meetings, and More:
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