WebCredenza 2025 Advanced tax planning strategies for real estate, part 1

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.

Part 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.

Part 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.

This program may be offered on multiple dates. You may only claim MCLE credit for one showing. 

Opinions and positions stated by presenters of MoBarCLE programs are those of the presenters and not necessarily those of The Missouri Bar. This program is intended as information for lawyers in Missouri, in conjunction with other research they deem necessary, in the exercise of their independent judgment.