You are Currently Visiting The NCBA CLE Online Catalog & Learning Portal

Wednesday, October 23, 2019, 1:00-2:00pm

Tax issues in major real estate transactions – property development, long-term ownership, build-and-sell, like-kind exchanges – often drive the structures of these deals.

If not properly considered, tax issues can also have a major adverse impact on the underlying economics of a deal. The structure of a transaction can impact the timing and amount of gain, the treatment of losses (often very valuable to participants), and even the tax rate.

At every stage of a transaction, tax plays an important role.

This program provides a practical guide to major tax planning issues in real estate deals, including choice of entity, capital gains and distribution planning, and advanced like-kind exchange issues.

Part 1 topics include:

  • Choice of entity considerations – contributions, distributions, and eventual sales
  • Acquiring property in a form to minimize taxes later
  • Understanding allocation and distribution provisions – layered allocations, target/forced allocations, built-in-gain (or loss) allocations
  • Understanding and drafting for continuing ownership, including capital shifts and other shifts in ownership
  • Deductions arising from non-recourse debt and minimum gain chargebacks

Click on the "In Depth" tab for tuition and speaker information.

Product Information
Date Presented:
October 23, 2019 1:00 PM Eastern
1 hour
Registration Fee:
Tax Planning for Real Estate - Part 1 | Phone/Audio Streaming

All Attendees: $80

Early discount and CLE Premier Pass rates are not available for this program. 

FACULTY.  Coming soon.
Speaker Information
Saba Ashraf   [ view bio ]
Leon Andrew Immerman   [ view bio ]
Individual topic purchase: Selected
NC State Bar
Mandatory Continuing Legal Education (MCLE) and Certified Paralegal Education (CPE) (Total): 1.00
CLE Premier Pass