Structuring 1031 Like-Kind Exchanges: Preserving Tax-Deferred Treatment for Real Estate Sales Transactions
Recording of a 90-minute CLE/CPE webinar with Q&A
This CLE webinar will provide real estate counsel with the latest developments concerning IRC Section 1031, examine the requirements for like-kind property exchanges to qualify for tax-deferred treatment, and provide best practices for structuring transactions to avoid adverse tax consequences after closing.
- Framework of 1031 exchanges
- Reverse exchanges
- Forward exchanges
- Tenants in common and DSTs
- Section 1031(f) related-party rules
- Legislative developments—impact of proposed tax reform
The panel will review these and other key issues:
- What types of exchanged properties are more likely to be considered sufficiently “like-kind” and receive tax deferral?
- What is the role and what are the restrictions of the qualified intermediary?
- How can counsel help clients avoid the 1031(f) restrictions against related-party exchanges?
- What is “holding period requirement” under Section 1031?
- What are the requirements for a reverse exchange under Section 1031?
Joseph C. Mandarino
Smith Gambrell & Russell
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics.Close
Todd R. Pajonas, Esq.
Legal 1031 Exchange Services
Mr. Pajonas has been working in the real estate and title insurance industries since 1992 and currently focuses on IRC... | Read More
Mr. Pajonas has been working in the real estate and title insurance industries since 1992 and currently focuses on IRC §1031 tax deferred exchanges and mortgage lending. He has lectured extensively for various bar associations, CPA societies, and many other civic, real estate, tax and financial organizations. Mr. Pajonas is a former adjunct instructor at the NYU School of Continuing and Professional Studies where he taught a class on IRC §1031 tax deferred exchanges.Close