COR2346. 1031 - Advanced

This presentation will cover advanced topics in like-kind exchanges, including parking under and outside the safe harbor of Rev. Proc. 2000-37, build-to-suit replacement property, related party exchanges and partnership transactions involving exchanges, including disguised sales, acquisitions under Rev. Rul. 99-6 and partnership split-ups.

Learning Objectives:

• Interpret opportunities to expand the 180-day replacement period for like-kind exchanges through parking arrangements.
• Evaluate situations in which relinquished property can be sold to a related buyer and replacement property can be acquired from a related seller.
• Formulate partnership transactions to qualify as tax-free under both Subchapter K and section 1031.