Thursday, October 24, 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 2 topics include:
- Advanced Like-Kind techniques for deferring gain on the disposition of property
- Techniques for using partnerships – mixing bowl partnerships, freeze partnerships, leveraged acquisition partnerships
- Installment sales and cross-purchase/redemption agreements
- Capital gain tax planning and the 3.8% tax on net investment income
Click on the "In Depth" tab for tuition and speaker information.