Keepin' It Real: Limitations on 1031 Exchanges Under the New Tax Act (On-Demand CLE)

    Keepin' It Real: Limitations on 1031 Exchanges Under the New Tax Act (On-Demand CLE)
    CLE 90 min

    Keepin' It Real: Limitations on 1031 Exchanges Under the New Tax Act (On-Demand CLE)

    As a result of the 2017 tax reform legislation, tax deferral under Section 1031 now is available only for exchanges of real property. How will this affect your clients, and what are the associated tax issues you need to know? Let our faculty provide you with a wealth of information.

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    As a result of the 2017 tax reform legislation, tax deferral under Section 1031 now is available only for exchanges of real property.

    In this program, our panelists will review the definition of real property for Section 1031 purposes and address the classification of assets such as development rights, easements, leases, and mineral interests. They also will explore tax issues associated with exchanges involving both real and personal property and the impact cost segregation studies may have in determining taxable gain.

    Faculty will compare the benefits of immediate expensing for certain tangible personal property under the Act to 1031 exchanges under prior law and address the scope of the transition rule which permits certain exchanges of personal property to be completed in 2018. Lastly, they will analyze the impact of other provisions the Act (such as rate reductions and reduced state and local tax deductions) in calculating the benefits of a 1031 exchange compared to a taxable sale transaction.

    Product Details

    Panelists

    Adam Handler, David Shechtman, Mary Foster, Max A Hansen

    Sponsors

    Section of Taxation

    Product Code

    CETX1802W1OLC

    Duration

    90

    Publication Date

    2/20/2018 12:00:00 AM

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