Virtual 2020 May Tax Meeting: Sales, Exchanges & Basis: Part 2 [CC]

    Virtual 2020 May Tax Meeting: Sales, Exchanges & Basis: Part 2 [CC]
    CLE 90 min

    Virtual 2020 May Tax Meeting: Sales, Exchanges & Basis: Part 2 [CC]

    Two 45-minute panels: the first on Proposed Regulations Defining Real Property under Section 1031, the second focusing on Opportunity Zones and Qualified Small Business Stock.

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    Closed Captioned. 4:15 PM to 5:00 PM
    Proposed Regulations Defining Real Property under Section 1031. The TCJA limited Section 1031 exchanges to real property. The IRS issued proposed regulations on June 11, 2020, which provide a definition of real property for Section 1031 purposes. The panel will discuss the proposed regulations and the implications for exchanges of rental houses to factories. Topics covered regarding the proposed regulations will include, the new clarity regarding intangible real property, new tests for analyzing inherently permanent structures and structural components of inherently permanent structures, first-time rules regarding machinery, the proposed safe harbor for using exchange proceeds to acquire incidental personal property, and the treatment of section 1245 real property.

    Moderator: Stephen M. Breitstone, Meltzer, Lippe, Goldstein & Breitstone LLP, Mineola, NY
    Panelists:
    Bradley T. Borden, Brooklyn Law School and Bradley T. Borden, PLLC, Brooklyn, NY
    David Shechtman, Faegre Drinker Biddle & Reath LLP, Philadelphia, PA
    Mary B. Foster, 1031 Services, Inc., Seattle, WA.


    5:00 PM to 5:45 PM
    Half-Vampire, Half-Lycan, But Stronger Than Both: Opportunity Zones and Qualified Small Business Stock. Taxpayers can seemingly leverage the opportunity zone and qualified small business stock rules to achieve outsized tax benefits. This panel will review the special benefits for businesses (think tech, but not only) setting up shop in an opportunity zone.

    Moderator: Matthew Rappaport, Falcon Rappaport & Berkman PLLC, Rockville Center, NY
    Panelists:
    Caryn Friedman, Ernst & Young, Washington, D.C.
    Steve Glickman, Develop LLC, Washington, DC
    Mark Wilensky, Meltzer Lippe Goldstein & Breitstone LLP, Mineola, NY

    Product Details

    Panelists

    Bradley T Borden, Caryn Friedman, David Shechtman, Mark Edward Wilensky, Mary Foster, Matthew Evan Rappaport, Stephen M Breitstone, Steve Glickman

    Sponsors

    Section of Taxation

    Product Code

    TX2006MAYW20OLC

    Duration

    90

    Publication Date

    7/21/2020 12:00:00 AM

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