On Demand
Unlimited

Advanced Topics in Section 1031 Like-Kind Exchanges

1h 2m

Created on June 14, 2021

Intermediate

CC

$89

Overview

This course will take participants beyond the basic mechanics of a section 1031 like-kind exchange to learn about advanced topics in the area. The program will discuss "reverse" exchanges; approaches to separating partners in connection with an exchange; exchanges involving undivided tenancy-in-common (TIC) interests in real property; and exchanges involving income tax–disregarded entities, such as most single-member LLCs.  

This program will benefit attorneys who have experience with section 1031 exchanges and wish to take a deeper dive into the law. 


Learning Objectives:

  1. Describe the mechanics of a "reverse" exchange
  2. Discuss the business and tax issues involved in separating partners in connection with an exchange
  3. Assess the limitations of exchanges involving undivided tenancy-in-common (TIC) interests
  4. Identify instances where an exchange involving an income tax–disregarded entities (such as most single-member LLCs) may be possible


Gain access to this course, plus unlimited access to 1,700+ courses, with an Unlimited Subscription.

Explore Lawline Subscriptions