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Course/Product Description
Title:

Reverse Like-Kind Exchanges

SKU:WC-1023913
Date / Time: Recorded
Format: Webinar
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Description:

A ‘reverse' like-kind exchange is a technique that allows holders of real estate to acquire ‘replacement property' (generally) up to 180 days prior to its disposition of ‘relinquished property' in a tax-deferred § 1031 exchange.

This webinar will cover reverse like-kind exchanges, including tenancies in common, non-safe harbor exchanges, and construction (build-to-suit) exchanges. It helps real estate holders and their advisors understand the mechanics of effectuating a reverse like-kind exchanges.

Additionally, this material will educate you on the tax and practical considerations that arise when planning or during a reverse like-kind exchange.

AGENDA

Introduction

  • What Is a Reverse-Like Kind Exchange?
  • When Is It Appropriate to Undertake a Reverse Like-Kind Exchange? - Tax and Practical Considerations
Like-Kind Exchanges, Generally
  • BULLET 1
  • Basic Requirements
  • Safe Harbors
  • Qualified Intermediary
  • Qualified Escrow Accounts and Qualified Trusts
"Safe Harbor" Reverse Like-Kind Exchanges (Under Rev. Proc. 2000-37)
  • Setting up the Exchange
  • "Exchange Last" or "Exchange First"
  • Qualified Exchange Accommodation Arrangements and Use of Exchange Accommodation Titleholder (EAT)
  • Permitted Arrangements Between EAT and Taxpayer
  • Use of Disregarded Entities
  • Lender Considerations
  • Transfer Taxes
  • "Parking" Period
  • Unwinding the Arrangement
  • Transfer of Replacement Property
  • Transfer Taxes
Special Topics
  • Tenancies in Common
  • Non–Safe Harbor Reverse Like-Kind Exchanges
  • Construction (Build to Suit) Exchanges
About The Presenter

Aaron S. Gaynor
  • Associate at Roberts & Holland LLP in New York, New York
  • Tax practice focused on real estate industry, in particular, I.R.C. § 1031 like-kind exchanges and real estate investment trusts (REITs); other practice areas include New York State and City taxes (including realty transfer taxes and sales tax) and I.R.C. § 467 leases
  • Regular panelist at Sales, Exchanges & Basis Committee of American Bar Association Tax Section
  • Co-wrote (with Vivek A. Chandrasekhar) Techniques for Using Boot in a Like-Kind Exchange to Liquidate a Partner in a Real Estate Partnership, Tax Management Real Estate Journal (Vol. 32, No. 1, Jan. 6, 2016)
  • Member of American Bar Association Tax Section (Sales, Exchanges & Basis Committee) and National Association of Real Estate Investment Trusts (NAREIT)
  • J.D. degree, Benjamin N. Cardozo School of Law (Yeshiva University); LL.M. degree in taxation, New York University; B.A. degree, Brandeis University


Cannot Attend The Live Presentation?

This presentation is also available in a recorded format, in CD version, as shown in the pricing options below.

About Webcasts / Audio Conferences / Podcasts:

Webcasts, audio conferences, and podcasts are presentations that you attend via the Internet, phone, or mobile device at a specified date and time for "live" versions, or at your convenience for "recorded" and "On-Demand" versions.

The live versions are interactive, meaning that participants can ask questions in real time, plus are a very cost-effective form of training because 1) you receive fast, convenient learning without any out-of-office time; 2) you can invite as many colleagues as you'd like to listen in on a single phone line; 3) you incur no travel expenses; and 4) you and your colleagues are back at work immediately after the session ends!

And though with recorded versions you do lose the ability to ask questions, you gain the ability to hear the presentation numerous times and to share it with others in your office.

Handout materials and the phone number for live presentations are made available to you prior to the event via email from the presenter and from the "MyAccount" link on the menu bar. Copies of the presentations are included with recorded versions.

About The Provider: Lorman Education Services has provided educational seminars and online training for professionals since 1987.

Since then, we've kept thousands of professionals in the United States and internationally current on the most pressing topics in a rapidly changing marketplace of ideas. Like you, we understand the need for concise, accurate information.

That understanding underlies each Lorman course, presenting the latest information on the laws and regulations critical to your organization's successful daily operations.

Moreover, each course receives our painstaking attention to be certain both the faculty and participants receive the individual attention necessary to achieve maximum benefit from the materials.
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