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For clients with significant real estate portfolios in their estates, Section 1031 like-kind exchanges can be a very effective tool for deferring gain. Recent tax legislation has scrambled familiar tax, economic, and practical considerations for making a like-kind exchange, in some circumstances making these techniques more attractive than before, but in others (incoming producing property) less attractive. There are also substantial real estate law traps in like-kind exchanges. This program will provide you with a practitioner’s guide to using new like-kind exchange rules in trust and estate planning.
Handout Materials will be emailed to you prior to the seminar
1.0 MCLE Credit Hour
Anthony Licata, Taft Stettinius & Hollister LLP – Chicago
Susan Wheatley, Taft Stettinius & Hollister LLP – Cincinnati