RECORDING: 1031 Exchanges Issues in Today's Market
This intermediate/advanced level webinar provides a concise and thorough overview of IRC Section 1031 tax deferred exchanges for accountants, CPAs and tax advisors.
This webinar covers critical IRS time deadlines in delayed exchanges, like-kind- requirements including creative property variations like easements, transferable development rights, oil/gas/minerals rights, vacation homes held for investment, fractional ownership (DST and TICs) , partnership/LLC scenarios (and how to best structure in advance of a 1031 exchange), reverse and improvement exchanges, related party transactions and how to avoid common pitfalls and other 1031 related issues. This webinar will provide a summary of current developments regarding applicable Revenue Rulings, PLR's and other recent IRS guidance on current issues related to 1031 exchanges.
Learn how to help taxpayers owning commercial property in an LLC or partnership plan in advance to help avoid issues at closing if only some of the LLC members or partners want to exchange including the drop and swap,- swap and drop- and Partnership Installment Note (PIN) approaches.