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Self-Study

2021 Like-Kind Exchanges in Trust & Estate Planning


Total Credits: 1.2 Self Study

Practice Area:
Real Property |  Tax
License:
Access for 1 year(s) after purchase.


Description

Original program date 1/8/2021

For clients with significant real estate portfolios in their estates, Section 1031 like-kind exchanges can be a very effective tool for deferring gain. Recent tax legislation has scrambled familiar tax, economic, and practical considerations for making a like-kind exchange, in some circumstances making these techniques more attractive than before, but in others (incoming producing property) less attractive. There are also substantial real estate law traps in like-kind exchanges. This program will provide you with a practitioner’s guide to using new like-kind exchange rules in trust and estate planning. 

  • Trust and estate planning opportunities using Section 1031 like-kind exchanges
  • How the 2017 tax law changed conventional considerations of using like-kind exchanges
  • Review of major non-estate tax issues for estate planners when using like-kind exchanges
  • Circumstances when it no long makes sense to use like-kind exchanges for income-producing party
  • Real estate traps when using like-kind exchanges in trust planning

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for GAL Certification, ethics, elimination of bias or Kansas credit.

Materials

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