JOIN US FOR THE 25th ANNUAL NATIONAL CONFERENCE
2021 Brochure will be posted soon.
Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 I.R.C.
Date: November 3-5, 2021
Location: Hotel del Coronado in San Diego
The entire conference is eligible to receive CPE, CES and CLE credits. For additional information, please click here.
2021 Topics to be updated soon. Please check back.
Advanced Program Topics
Thursday & Friday, October 29-30
THURSDAY – General Session
- Recent Developments
- The IRS Speaks; Will we listen? What is Real Property?
- Drops & Swaps in California (and elsewhere) post Mitchell and Pau
- Footfaults and more in the TIC/DST world: how far can one stray from 2002-22 and Rev Rul 2004-86 and still be disregarded?
- Opportunity Zones have knocked: Comparing 1400Z-2 and 1031 in light of the Final Ozone Regulations and Update on Activity
- Non Safe Harbor Improvement Exchanges: some case studies
FRIDAY – General Session
- 121/1031 Issues associated with Qualifying Principle Residences for LKE Treatment
- Perplexing (or not) Unresolved Identification Issues in Deferred and Reverse Exchanges
- 1031 and 168; Cost Recovery Conundra when dealing with exchanges
- Annual Review of State Law Issues Affecting Exchanges
- Early Release of Funds and other issues under the Regs governing constructive /actual receipt of boot
- Annual Review of Ethical Issues for QIs and Advisors in Like-Kind Exchanges
Topics are subject to change without notice.