Like-Kind Exchanges

Overview

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
 

Highlights

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

Prerequisites

None

Designed For

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

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.

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by ACPEN. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.