COR2424. Tax Deferral Strategies

Review various alternative strategies to defer gain, including installments sales, prepaid leases, like-kind exchanges, contributions to a REIT OP, disguised sale exceptions, basis strips, Bramblett capital gain planning and triggering multiple loss carryovers.

Learning Objectives:

• Identify alternative transaction structures to defer taxable gain in real property dispositions.
• Recognize the circumstances in which each of the various planning opportunities may or may not be appropriate.