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Concepts and Mechanics of Tax-Free ExchangesCode: 24-CME
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Course description and objectives: While tax reform provisions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under §1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.
Presentation Method: Self-Study
CPE credit: 16 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase