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 will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST). We will 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.

Learning Objectives: 
By the end of the course, the participant will be able to:

• 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.