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Advanced Like-Kind Exchange Planning in Real Estate, Part 1 & Part II (telesem
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This program will provide you a guide to the types, platforms, benefits and risks of advanced like-kind exchanges of commercial real estate.

11/28/2017 to 11/29/2017
When: 11/28/2017 - 11/29/2017
1:00 PM to 2:00 PM
Where: United States
Contact: (404) 521-0781

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An 800 number connects you to nationally recognized practice leaders who will speak on important issues and emerging trends in the law. You can also pose your own questions to the speakers. Written materials and other details are emailed in advance to pre-registrants.

This program will discuss planning and implementing advanced like-kind exchanges of commercial real estate. The program will discuss the use of trusts, LLCs, and Family Limited Partnerships as exchange platforms, deferred and simultaneous exchanges, and the risks of each, and the risks of using qualified intermediaries. The program will also cover the exchange of highly indebted property, substantial restrictions on transactions among related parties, and alternatives to using like-kind exchanges. This program will provide you a guide to the types, platforms, benefits and risks of advanced like-kind exchanges of commercial real estate.

Day 1 – November 28, 2017:

Advanced Section 1031 like-kind exchanges techniques and alternatives 
Exchanges using trusts, single-member LLCs, and Family Limited Partnerships
Simultaneous exchanges – the problematic use of intermediaries and key drafting traps
Deferred exchanges – disqualified parties and safe harbors 
Solving the problem of “boot” in a transaction – special allocations, installment sales, cross purchases and redemptions 

Day 2 – November 29, 2017:

Reverse exchanges, parking transactions, build-to-suit exchanges
“Related party” transaction rules and planning to avoid their adverse impact
Exchanges of highly indebted property
Alternatives to like-kind exchanges – mixing bowl transactions, leveraged acquisitions and freeze partnerships
Understanding when alternatives to like-kind exchanges are the better choice 


Glenn M. Johnson is a member of the national tax department of Ernst & Young, LLP in Washington, D.C. He has extensive experience advising clients on like-kind exchange transactions involving real estate, intangibles, and equipment, and on multiple asset exchange programs.  He has assisted many companies, including banks, captive finance subsidiaries, and national rental and leasing companies in designing and implementing mass-asset like-kind exchange programs.  Mr. Johnson earned his B.A. in economics from Wesleyan University, his J.D., with honors, from Boston University School of Law, and his LL.M. in taxation from Georgetown University Law Center.



*(Teleseminar courses qualify for self-study credit only)  


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