Available with CPE SelectOnline
# of CPE Credits
2
Description
Please join us 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. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.
Required Knowledge: None
Advanced Preparation: None
Who Should Attend: CPAs, EAs, Lawyers, Real Estate Professionals, Accountants or other tax professionals
Objective
- Determine whether a LKE can be used to defer taxes upon the sale of real property.
- Know when it is appropriate to use a QI in effecting a LKE.
- Define a DST and how it can be used in obtaining replacement property on a timely basis.
- Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.
Credit Types
- Taxes: 2
Event Speaker(s)
Event Level:Basic
Event Code:ODX03525
Event Vendor:CPA Crossings, LLC
Fields of Study:Taxes
Other fields:
- NCACPA On Demand 365
Registration Fees
| Registration | Type | Price |
|---|---|---|
| On Demand (2 hours) | Members | $100.00 |
| On Demand (2 hours) | Non Members | $225.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.