Description
Explore advanced topics in 1031 Deferred Exchanges and Opportunity Zones.
If tax law were music, 1031 exchanges and Opportunity Zones are the punk rock of the tax code. This session turns the volume up to eleven, going deep into complex 1031 structures improvement exchanges, related party ground leases, reverse exchanges, and improvement exchanges. Property identification issues, constructive receipt, and real propertypersonal property issues are covered in the context of recent regulatory and judicial guidance. Opportunity Zones are compared and contrasted to 1031 exchanges with an emphasis on combining the strategies into one model. OZ qualifying property and QOZQOZB structures are discussed in detail. The encore features advanced 1031 topics like DSTs, TICs, Drop Swaps, and recapture covered in real life examples.
Date: 2022-09-22 Start Time: 1:00 PM ET End Time: 2:40 PM ET
Learning Objectives
* You will be able to describe property identification issues.
* You will be able to identify 4 specialty type exchanges.
* You will be able to review the recent Judicial decision impacting 1031.
* You will be able to discuss OZ qualifying property and QOZQOZB structures.