Not Found
Self-Study

2021 Tax Planning for Real Estate, Part 2


Total Credits: 1.2 Self Study

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


Description

Original program date 10/13/2021

 

Tax issues in major real estate transactions – property development, long-term ownership, build-and-sell, like-kind exchanges – often drive the structures of these deals. If not properly considered, tax issues can also have a major adverse impact on the underlying economics of a deal.  The structure of a transaction can impact the timing and amount of gain, the treatment of losses (often very valuable to participants), and even the tax rate.  At every stage of a transaction, tax plays an important role.  This program will provide you with a practical guide to major tax planning issues in real estate deals, including choice of entity, capital gains and distribution planning, and advanced like-kind exchange issues. 

Day 1

•    Choice of entity considerations – contributions, distributions, and eventual sales
•    Acquiring property in a form to minimize taxes later
•    Understanding allocation and distribution provisions – layered allocations, target/forced allocations, built-in-gain (or loss) allocations 
•    Understanding and drafting for continuing ownership, including capital shifts and other shifts in ownership 
•    Deductions arising from non-recourse debt and minimum gain chargebacks

Day 2

•    Advanced Like-Kind techniques for deferring gain on the disposition of property
•    Techniques for using partnerships – mixing bowl partnerships, freeze partnerships, leveraged acquisition partnerships 
•    Installment sales and cross-purchase/redemption agreements 
•    Capital gain tax planning and the 3.8% tax on net investment income 

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

Cancellation Policy

Click HERE to review the Cancellation Policy.

Please wait ...

Back to Top