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Webinar

Like-Kind Exchanges

If you have questions about this event, please call us at 952-831-2707.

Wednesday, Dec. 17, 2025
10 a.m.-noon Central
2.2 CPE (2.2 technical)  |  2.2 IRS CE

Course code: 25WA-795A
View pricing


Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal "shelters" available to those buying and selling real property. We will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property.

Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Major subjects

  • Like-kind exchanges (LKE)
  • Qualified third party intermediaries (QI)

Learning objectives

  • Determine whether a LKE can be used to defer taxes upon the sale of real property.
  • Know when it is appropriate to use a QI in effecting a LKE.
  • Define a DST and how it can be used in obtaining replacement property on a timely basis.
  • Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.

Who should take this program?

  • CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

Pricing

Standard Member Fee $79.00
checkmark Standard Nonmember Fee $79.00
Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

More program information

Instructor Allison McLeod, LLM, JD, CPA
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.2)
Level Basic
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq. None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
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If you have questions about this event, please call us at 952-831-2707.