Like-Kind Exchanges
Monday, Feb. 2, 2026
8-10 a.m. Central
2.2 CPE (2.2 technical) | 2.2 IRS CE
Course code: 25WA-862C
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
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Like-kind exchanges (LKE)
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Qualified third party intermediaries (QI)
Learning objectives
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Determine whether a LKE can be used to defer taxes upon the sale of real property.
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Know when it is appropriate to use a QI in effecting a LKE.
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Define a DST and how it can be used in obtaining replacement property on a timely basis.
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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
|
 Standard Nonmember Fee |
$79.00
|
Our records indicate
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nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
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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
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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