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Advanced Planning for Like-Kind Exchanges of Real Estate, Part 1 & Part 2 (teleseminar)
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10/6/2016 to 10/7/2016
When: 10/06/2016 - 10/07/2016
1:00 PM to 2:00 PM
Where: United States
Contact: (404) 521-0781

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One-hour CLE programs are just a phone call away
Convenient, affordable, timely and informative
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.

2 CLE hours

First Run Broadcast: November 10 &11, 2015
1:00 p.m. E.T. (60 minutes)

As the real estate industry has recovered, there has been a resurgence of like-kind exchanges. These transactions allow parties exchanging commercial property to defer recognizing any gain on the property for tax purposes.  They are also flexible, allowing a variety of transactional formats, including those involving LLCs, FLPs and trusts, those that are encumbered with substantial debt, and others that are used to “freeze” the value of property for estate planning purposes.  But along with this flexibility comes structural challenges and drafting traps. There are also instances when like-kind exchanges are not the best alternative for a client transaction. This program will provide you with a practical guide to structuring and drafting sophisticated like-kind exchanges.

Day 1 – October 6, 2016:

• Framework of advanced like-kind exchanges techniques and alternatives 
• Use of trusts, single-member LLCs, and Family Limited Partnerships in real estate changes
• Simultaneous exchanges – the problematic use of intermediaries and key drafting traps
• Deferred exchanges – disqualified parties and safe harbors 
• Techniques to solve the problem of “boot” in a transaction, including special allocations, installment sales, cross purchases and redemptions

Day 2 – October 7, 2016:

• Reverse exchanges, parking transactions, build-to-suit exchanges
• Understanding the “related party” transaction rules and planning to avoid their adverse impact
• Problems associated with exchanging over-leveraged property
• Alternatives to like-kind exchanges, including mixing bowl transactions, leveraged acquisitions and freeze partnerships
• Circumstances 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.


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