Program Topics

Casualties and Condemnations Under Section 1033

Section 1033 has taken on increased importance recently in light of hurricanes and other natural disasters, and is likely to become significant as private land is taken for proposed infrastructure projects.  This session will explore the workings of the tax deferral opportunities available under this provision.

Faculty: Mary Foster, David Shechtman

Day & Time: Wednesday 3:00pm - 5:00pm

► Handling Exchanges

Involving Partnerships

► Intellectual Property and

Other Intangibles in Light of

New IRS Approach

► The View from Washington

Private REITs: What Are They and

Why Are They Hot?

REITs offer investors a way to buy positions in diversified pools of real estate assets. While the best-known REITs are publicly traded, there has recently been a boom in formation of REITs which are registered with the SEC but sold to a limited number of investors and not listed on a stock exchange. One use of these vehicles has been to facilitate 1031 exchanges into a diversified group of assets. This session will explore the uses of "private" REITs, their structures and their role in the current real estate marketplace.

Faculty: Joyce Welch, Lou Weller

Day & Time: Wednesday 3:00pm - 5:00pm

► Deferred and Related Party Exchange Issues

► Oil & Gas and Other Mineral

Interest Exchanges

► Non Safe Harbor

Reverse Exchanges