To Defer or Not to Defer, That is the Question - American Bar Association

May 11 2023

1:45 PM - 3:00 PM

Philip Hirschfeld, counsel in the firm’s Tax section, will be speaking at the American Bar Association's Real Property Section National CLE Conference. Philip's session "To Defer or Not to Defer, That is the Question" will discuss how like kind exchanges are a valuable tool in selling real estate tax free. Specific topics will include:

Basic requirements of a like kind exchange
Forward and reverse exchanges
Build to suit exchanges
Strategies to address partnerships disposing of real estate where the partners have different views as to how to sell the real estate
- Use of drop and swap transactions
- Special allocators of income
Transfer tax implications will be explored
Use of TICs and Delaware Statutory Trusts

To Defer or Not to Defer, That is the Question - American Bar Association

Philip R. Hirschfeld