Section 1031 Leasehold Improvements Exchanges

$125.00

Clear
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Course Description

This program was recorded on March 25, 2021

It’s been almost 20 years since the IRS granted section 1031 nonrecognition to a taxpayer who used exchange proceeds to construct improvements on property owned by a related party using a leasehold improvements exchange. The structure sanctioned by the IRS at that time remains viable today. As one of the principal advisors who helped obtain the ruling from the IRS, Brad is uniquely qualified to explain the use of leasehold improvements exchanges and the technical aspects of them. This course will cover the section 1031 rules that prescribe the boundaries for using exchange proceeds to construct improvements on replacement property and will discuss the different ways to structure such transactions, culminating with an in-depth discussion of leasehold improvements exchanges.

Speaker Bio
1.5 General Credits
Course Agenda

Attorney Brad BordenBrad Borden
Bradley T. Borden is a Professor of Law at Brooklyn Law School and the principal at Bradley T. Borden PLLC. He teaches Federal Income Taxation, Partnership Taxation, Taxation of Real Estate Transactions, and LLCs and Partnerships. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio, Texas, and continues to practice and advise property owners doing complicated real estate transactions. As the principal of Bradley T. Borden PLLC, he also frequently works as an expert witness or consultant in cases and transactions related to section 1031, partnership and real estate taxation, and other aspects of partnerships and LLCs.

Contact Brad Borden

1.5 General Credits

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Course Agenda

  1. Like-kind Requirement
  2. Real-property Requirement
  3. Build-to-Suit Transactions
  4. Safe Harbor and Non-Safe Harbor Transactions
  5. Leasehold Improvements Exchanges
Monday: 9am - 6pm ET
Tuesday: 9am - 6pm ET
Wednesday: 9am - 6pm ET
Thursday: 9am - 6pm ET
Friday: 9am - 4pm ET
Saturday/Sunday: Email Only
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