Capital Gains Planning for Real Estate Transactions: Allocations, Entity vs. Asset Purchases, Tax Elections, IRC 1031

Recording of a 90-minute premium CLE/CPE video webinar with Q&A

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Conducted on Tuesday, August 17, 2021

Recorded event now available

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Course Materials

This CLE/CPE course will provide tax counsel and advisers with a thorough and practical guide to structuring and tax planning strategies specifically for maximizing favorable capital gains tax treatment for real estate transactions. The panel will outline best practices for determining the purchasing entity and review tax planning opportunities to structure the deal and other key tax planning items.


Real estate remains one of the top portfolio items for investors, with thousands of real estate transactions taking place daily. This webinar will provide tax and investment advisers representing persons in real estate transactions with a comprehensive examination of optimal structures for the ownership vehicle and the mechanics of the purchase or sell transaction.

For income and transfer tax purposes, counsel for buyers and sellers should be prepared to address the tax consequences of various transactions and entity structures, plus the related tax compliance requirements. Tax counsel and advisers must be well-versed in the allocation of taxes to buyers and sellers, tax issues for entity versus asset purchases, tax elections under IRC Sections 338 and 754, and the use of 1031 exchanges and qualified opportunity funds (QOFs).

Listen as our panel of tax practitioners goes beyond the basics to provide a comprehensive and practical guide to structuring real estate transactions for tax planning, from ownership profile through finalizing the real estate deal.



  1. Tax implications of buying and selling real estate
  2. Determining the purchasing entity structure
  3. Entity vs. asset purchases
  4. Tax allocations for buyer and seller
  5. IRC Sections 338 and 754 elections
  6. 1031 exchanges and QOFs


The panel will review these and other key issues:

  • What are the tax implications for buyers and sellers in real estate transactions?
  • What are the key considerations for determining the appropriate entity structure for purchasing real estate?
  • What are the differences and key issues of entity purchases versus asset purchases?
  • How do you handle tax allocations for the buyer and seller?
  • What are the pros and cons of making a Section 338 or 754 election?
  • How can you utilize 1031 exchanges and QOFs, and what are the current tax rules to consider?


Lovett, Brian
Brian T. Lovett, CPA, JD

Withum Smith+Brown

Mr. Lovett has extensive experience serving the tax needs of both public companies and closely-held businesses,...  |  Read More

Sanders, Michael
Michael I. Sanders

Blank Rome

Mr. Sanders focuses his practice in the area of taxation, particularly in matters affecting partnerships, limited...  |  Read More

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