Like-Kind Exchanges
Date: Wednesday, August 19, 2026
Instructor: Allison McLeod
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Join Allison McLeod, CPA, LL.M for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property. This comprehensive course dives deep into the complexities of Like-Kind Exchanges under IRC Section 1031, equipping tax professionals, accountants, and financial advisors with actionable strategies to maximize tax deferral opportunities. Participants will explore advanced planning techniques, compliance requirements, and the latest IRS updates impacting real estate transactions and Delaware Statutory Trusts (DSTs). Gain practical insights to help clients preserve wealth, optimize portfolios, and navigate regulatory challenges with confidence.
Who Should Attend
This course is designed for tax professionals, CPAs, accountants, financial advisors, real estate consultants, and legal practitioners who want to stay ahead of evolving tax regulations and deliver exceptional value to clients engaged in property transactions. Whether you are advising on high-net-worth portfolios or managing compliance for complex deals, this session provides the tools and insights you need to excel.
Topics Covered
- Basic structure of a LKE
- Ways a taxpayer can utilize qualified third-party intermediaries (QI)
- Tenancy-in-common structures including Delaware Statutory Trusts (DST)
- Creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property
Learning Objectives
- Recognize how to differentiate whether a LKE can be used to defer taxes upon the sale of real property
- Recognize when it is appropriate to use a QI in effecting a LKE
- Describe a DST and how it can be used in obtaining replacement property on a timely basis
- Identify ways to appropriately use the LKE structure in unusual situations
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
