Pennsylvania Bar Institute
On May 28, 2025, tax Shareholders David Shechtman and Matt Meltzer presented a 3-hour CLE webcast, “Advanced Concepts in 1031 Exchanges,” for the Pennsylvania Bar Institute.
The course covered various forms of pre-exchange reorganizations which allow members of a tax partnership to participate in a like kind exchange or cash out when the property is sold, how seller-financing is used in exchanges, and how so-called “reverse exchanges” allow a buyer to “buy first, and exchange later” and construct improvements on the purchased property while also saving taxes on the subsequent sale.
