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September 27, 2017
Mecklenburg County Bar
Extending the 180 Day Exchange Period: How to Make 1031 Construction and Development Exchanges Work in a World Where it Can Take a Year to Get Property Entitled.
- Non-Safe Harbor Reverse Exchanges After Estate of Bartell v. Commissioner, 147 T.C. No. 5 (August 10, 2016) – A Solution for Newly-Constructed Replacement Property Exchanges, Which Take More than 180 days to Construct
- Extending the Exchange Period beyond 180 Days - Alternatives
- Drop & Swap Update – Tax-Free Cash Outs Available, if Planned Correctly
- The “Held For” Requirement(s) – Recurring Issues to Consider
- Administration and Congressional Proposals re: Exchanges – Extinction Ahead?
- The State of State Tax Departments’ Scrutiny of Exchanges
- Recent Rulings from the IRS
- Safe Harbor Reverse Exchanges For Clients with Multiple Affiliated and Related Companies – How to Exchange when You Don’t Know Which Entity will Sell the Relinquished Property?
The views and opinions are not necessarily those of the 26th Judicial District Bar.
Program Titles and Supporting Materials
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