This fast paced 30 minute presentation will focus on advanced 1031 issues concerning entities performing a 1031 exchange. Options and challenges confronting partnerships and LLCs seeking to perform a 1031 exchange will be explored. The presentation will include a discussion of disregarded entities and the purchase and sale of membership interests. The perils of partnership “drops and swaps” and partial exchanges will be explained along with the use of a partnership installment note. Open to the public. |
