Who Should Attend:
Attorneys, accountants, qualified intermediaries, tax advisors, and anyone dealing with clients owning investment real estate or other business assets. Come meet with other professionals involved with 1031 exchanges.
Participants should be familiar with the basics of I.R.C. Section 1031 for this Advanced Two-Day Program. No preparation is required prior to the conference.
What You Will Learn:
- Overview of Recent Cases, Legislation and Rulings
- Partnership Split Up Exchanges
- Oil & Gas Exchanges
- Debt Boot in Exchanges
- Installment Sales and Section 1031 Exchanges
- Building on Land You Already Own in an Exchange
- Structuring Non-US Exchanges
- Exchanges of Water Rights and Other Non-Land Real Property
- Disaster Extensions for Section 1031 Time Deadlines
- Using EAT Parking Arrangements to Solve Deal Structuring Issues
- Review of State Law Issues Affecting Exchanges
- Ethical Issues for QIs and Advisors in Like-Kind Exchanges
DATE
October 25 – 27, 2023
Speakers
The speakers participating at this conference are the country’s leading authorities on Section 1031 I.R.C. and current exchange issues.
- David Shechtman, Flaster Greenberg PC
- Michael Alfano, Computershare Corporate Trust
- Anne E. Andrews, PricewaterhouseCoopers LLP
- Stephen M. Breitstone, Meltzer, Lippe, Goldstein & Breitstone
- Christopher A. Cunningham, Elliott, Thomason & Gibson, LLP
- Mary B. Foster, 1031 Services, Inc.
- Todd D. Keator, Holland and Knight LLP
- Matthew E. Rappaport, Falcon Rappaport & Berkman PLLC
- Robert Schachat, BDO, USA LLP
- Kevin Thomason, Elliott, Thomason & Gibson, LLP
- Martin E. Verdick, RSM US LLP
- Joyce L. Welch, Deloitte Tax LLP
- Louis S. Weller, Weller Partners LLP
LOCATION
Sheraton San Diego Hotel & Marina
1380 Harbor Island Drive
San Diego, CA 92101
AGENDA
Wednesday, October 25
9:00 am: Registration & Continental Breakfast
9:30 am: Overview and Statutory Requirements of Section 1031 I.R.C
10:30 am: Break
10:45 am: Tax Consequences of Exchanges.
12:45 pm: Lunch (provided)
2:00 pm: Reverse and Improvement Exchanges
3:30 pm: Adjourn
Thursday, October 26
8:00 am: Registration & Breakfast Buffet
9:00 am: Program Overview
9:10 am: Recent Developments: Overview of Cases, Legislation and Rulings in the past year
9:30 am: Partnership Split Up - Court Holding Corp vs Commissioner: Exchanges
10:30 am: Break
10:45 am: Oil & Gas Exchanges; Tales from the Oil Patch
12:00 pm: Luncheon with Faculty: Networking Opportunity
1:45 pm: Debt Boot in Exchanges: What is it and What isn’t it?: Bob Schachat, Dave Shechtman, Marty Verdick
2:45 pm: Break
3:00 pm: Installment Sales and Section 1031 Exchanges: Techniques for Parsing IRC 453(f)(6)
4:00 pm: Building on Land You Already Own in an Exchange: QEAA & Non-QEAA Transactions: Mary Foster, Steve Breitstone, Dave Shechtman, Kevin Thomason
5:00 pm: Adjourn
5:45 pm: Reception for All Attendees
Friday, October 27
7:30 am: Breakfast Buffet
8:30 am: Structuring Non-US Exchanges: Tales from the Airport Lounge
9:30 am: Exchanges of Water Rights and Other Non-Land Real Property
10:30 am: Break
10:45 am: Disaster Extensions for Section 1031 Time Deadlines
11:30 am: Annual Review of State Law Issues Affecting Exchanges
12:15 pm: Lunch on your own
2:00 pm: Using EAT Parking Arrangements to Solve Deal Structuring Issues: Lou Weller, Bob Schachat, Dave Shechtman
3:00 pm: Ethical Issues for QIs and Advisors in Like-Kind Exchanges: Steve Breitstone, Mike Alfano, Dave Shechtman, Bob Schachat
4:00 pm: Break
4:15 pm: General Session: Questions and Wrap Up on all Topics: All Faculty
5:00 pm: Adjourn
credits
CPE, MCLE, CES®
