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This seminar is designed for attorneys, business owners and managers, accountants, controllers, enrolled agents, financial planners, commercial real estate brokers and investors.
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Advanced Section 1031 Like-Kind Exchanges In Florida  

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This seminar is designed for attorneys, business owners and managers, accountants, controllers, enrolled agents, financial planners, commercial real estate brokers and investors.

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Seminar Summary:

This seminar will spend substantial time discussing certain unresolved matters, including financing issues, exchanges involving partners, partnerships, and corporations, vacation homes, and no-equity coffin exchanges. (see full course description)

 
 

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Training Course Syllabus:


This seminar is designed for attorneys, business owners and managers, accountants, controllers, enrolled agents, financial planners, commercial real estate brokers and investors.

This seminar will cover the advanced aspects of like-kind exchanges under section 1031.

Topics to be discussed include:

• Nature And Deferral Of Capital Gains

• Basic Requirements For A Like Kind Exchange Under Section 1031

• Forward Like-Kind Exchange Procedure Under 1991 I.R.S. Regulations

• Economic And Tax Reporting Issues Of Like Kind Exchanges

• Reverse And Improvement Exchanges

• Partnerships, Corporations, LLCs And Other Entities

• Ethical Considerations

• Exchanges Of Personal Property

8:30 a.m. - 8:50 a.m.

I. Nature And Deferral Of Capital Gains

A. Calculation Of Capital Gain

B. Calculation Of Capital Gain Tax

1. Jobs And Growth Tax Relief Reconciliation Act Of 2003

2. Capital Gain On Appreciation

3. Section 1250 Gain

C. “Realization” And “Recognition” Of Capital Gain

D. Non-Recognition Of Capital Gain

1. I.R.C. Section 1031 Like Kind Exchange

2. I.R.C. Section 1033 Involuntary Conversion

3. I.R.C. Section 121 Personal Residence Sale

8:50 a.m. - 9:50 a.m.

II. Basic Requirements For A Like Kind Exchange

Under Section 1031

A. Property That May Be Exchanged Under Section 1031Statutory And Non-Statutory “Excluded Property” “Qualifying Use”

1. Trade Or Business/Investment Properties Vacation Homes And Personal Use Properties

2. Holding Period

3. Conversion Of Qualifying Use Property

B. “Like Kind” Property

C. Exchange Of Property

D. Related Parties

1. Basis Shifting Transactions

2. Structuring Exchanges With Related Parties

9:50 a.m. - 10:00 a.m.

Break

10:00 a.m. - 10:30 a.m.

III. Forward Like-Kind Exchange Procedure Under

1991 I.R.S. Regulations

A. Terms Of Art And Basic Concepts

B. Overview Of Delayed Exchange Using A Qualified Intermediary

1. Pre-Exchange Counseling

2. Listing And Contracting Of Relinquished Property

3. Retaining Qualified Intermediary

4. Exchange Document Preparation; Coordination With Closing Agent

5. Closing Relinquished Property Sale

6. Identification And Contracting Of Replacement Property

7. Closing Of Replacement Property Purchase

C. Multiple Property Exchanges

D. Conversion Of Sale To Exchange

10:30 a.m. - 11:30 a.m.

IV. Economic And Tax Reporting Issues Of Like Kind

Exchanges

A. Matching Exchange Value, Equity And Debt

1. Taxable Boot

2. Calculation Of Tax On Boot

B. Calculation Of Basis Of Replacement Property

C. Section 1250 Property And Depreciation Recapture

D. Tax Reporting Of A Like Kind Exchange

E. Other Issues

1. Section 453 Installment Sales And Section 1031 Exchanges

2. Refinancing Of Property Involved In An Exchange

11:30 a.m. - 12:00 p.m.

V. Reverse And Improvement Exchanges

A. Structuring Reverse Exchanges

1. Qualified Exchange Accommodation Arrangement Safe Harbor

a. Technical Requirements

b. Practical Considerations

12:00 p.m. - 1:00 p.m.

Lunch (On Your Own)

1:00 p.m. - 1:30 p.m.

V. Reverse And Improvement Exchanges

(Continued)

2. Reverse Exchanges Outside The QEAA Safe Harbor

a. Issues, And Structuring

b. Planning Opportunities

3. “Super Reverse Exchanges”

B. Improvement Exchanges

1. Forward Improvement Exchanges

2. Reverse Improvement Exchanges

1:30 p.m. - 3:00 p.m.

VI. Partnerships, Corporations, LLCs And Other

Entities

A. Partnerships

1. Partnership Split Ups

2. Partner Split Offs

a. Liquidating Distributions Of Interest In Property

b. Liquidating Distribution Of Cash Boot From Exchange

3. Exchanges And Partnership Tax Issues

a. Section 704c And Section 737 Distributions

b. Section 708 Termination, Mergers And Divisions

4. Exchanges Preceded Or Followed By Contribution

a. Distributions And Contribution And Exchange Holding Period

b. Section 761 Elections

B. Limited Liability Companies

1. Single Member Limited Liability Companies

C. Corporations

1. Corporate Capital Gains Taxation

a. Dividends And Build In Gain

b. Capital Gains Rates

2. Section 1031 Exchanges By Corporations

3. Property Held By Corporations

D. Trusts

E. Rev. Proc. 2002-22 Tenancy In Common

1. Overview Of Requirements

2. Structuring Tenancy In Common Offerings

3. Representing Clients Acquiring Tenancy In Common Interests

3:00 p.m. - 3:10 p.m.

Break

3:10 p.m. - 3:55 p.m.

VII. Ethical Considerations

A. Rules Of Professional Conduct For Attorneys And CPAs

B. Conflicts Of Interest Referral And Finders Fees

C. Retaining A Qualified Intermediary Security Of Exchange Proceeds

D. Aggressive Tax Strategies

1. Disclosure Requirements And Advice

2. “Reportable Position”

3. Penalties And Interest

3:55 p.m. - 4:30 p.m.

VIII. Exchanges Of Personal Property

A. Defining “Like Kind” Property

1. General Asset Classes

2. Product Classes

3. “Nature Or Character” Test

B. Identification Requirements

C. Reporting The Personal Property Exchange

1. Multi-Asset Exchanges

2. Section 1245 Recapture

Seminar Summary:

This seminar will spend substantial time discussing certain unresolved matters, including financing issues, exchanges involving partners, partnerships, and corporations, vacation homes, and no-equity coffin exchanges. (see full course description)

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