Tax Planning for Real Estate, Part 2 – 2019 – The Missouribar

Originally presented on October 24, 2019

Tax issues in major real estate transactions – property development, long-term ownership, build-and-sell, like-kind exchanges – often drive the structures of these deals. If not properly considered, tax issues can also have a major adverse impact on the underlying economics of a deal.  The structure of a transaction can impact the timing and amount of gain, the treatment of losses (often very valuable to participants), and even the tax rate. At every stage of a transaction, tax plays an important role. This program will provide you with a practical guide to major tax planning issues in real estate deals, including choice of entity, capital gains and distribution planning, and advanced like-kind exchange issues. 

• Advanced Like-Kind techniques for deferring gain on the disposition of property
• Techniques for using partnerships – mixing bowl partnerships, freeze partnerships, leveraged acquisition partnerships
• Installment sales and cross-purchase/redemption agreements
• Capital gain tax planning and the 3.8% tax on net investment income 

Speakers: Leon Andrew Immerman, Alston & Bird, LLP, Atlanta, GA and Saba Ashraf, Ballard Spahr, LLP, Philadelphia, PA

NOTE: This program was originally produced as a telephone seminar and is available on demand in streaming audio. This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for ethics or elimination of bias credit.