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Like-kind Exchanges in Real Estate Transactions

  • 06/02/2023
  • 10:00 AM - 12:00 PM
  • Webinar - CPA Crossings



Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Learning Objectives:

After attending the presentation you will be able to...
  • Determine whether a LKE can be used to defer taxes upon the sale of real property.
  • Know when it is appropriate to use a QI in effecting a LKE.
  • Define a DST and how it can be used in obtaining replacement property on a timely basis.
  • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.
        Program Content:

                      The major topics that will be covered in this class include:

                      • Like-kind exchanges have been hailed as one of the few “legal tax shelters” still available for real property investments, but it is really a result of favored tax policy.
                      • These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
                      • These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea.

                                                  Designed for: CPAs, EAs, Lawyers, Real Estate Professionals, Accountants or other tax professionals

                                                  Level: Basic

                                                  InstructorAllison M. McLeod, LL.M., CPA

                                                  Developer: Allison M. McLeod, LL.M., CPA. A PLLC

                                                  CPE Credits:  2

                                                  Area of Study: Taxes

                                                  Prerequisite: None

                                                  Visit Us:

                                                  3100 South Columbia Road
                                                  Suite 500
                                                  Grand Forks, ND 58201

                                                  Contact Us: 

                                                   (701) 775-7111
                                                  or (877) 637-2727

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