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2008
Schedule
Wednesday,
October 22
Refresher
Wednesday, October 22
Conference
Intensives
Thursday & Friday,
October 23 & 24
Advanced
2 Day
|
REFRESHER
Wednesday,
October 22, 2008
Presented
by Mary Foster and Marty Verdick |
|
8:00 am |
Registration &
Continental Breakfast. |
|
8:30 am |
Overview and
Statutory Requirements of §1031 I.R.C.
● The
qualified purpose requirement.
● The
like-kind requirement.
● The
exchange requirement.
● Same
taxpayer requirement.
● Related
Party Rules |
|
10:00 am |
Break |
|
10:15 am |
Tax Consequences
of Exchanging.
● Realized
and recognized gain
● Boot and
boot offset rules
● Selling
expenses
●
Re-financing: Before and after exchanging
Deferred Exchanges
●
Identification and receipt provisions
● Concept of
constructive receipt
● Safe
Harbors
●
Disqualified persons |
|
11:45 pm |
Lunch
(provided) |
|
1:00 pm |
Reverse and
Improvement Exchanges
● Safe harbor
reverse exchanges
● Improvement
exchanges
● Combination
reverse and deferred exchanges
● Non safe
harbor reverse exchanges
Seller
Financing, Partnerships and Tenancies in Common |
|
2:30 pm |
Adjourn |
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CONFERENCE
INTENSIVES
Wednesday,
October 22, 2008 |
|
3:00 pm - 5:00 pm |
Partnership
Structuring Workshop
Non-1031 Techniques
for Extracting Cash and Selling Property Using
Partnerships.
Lou Weller and
Fred Witt
Partnership
structures can sometimes be used to extract cash
from property or allow exchanges in ways which
resemble like-kind exchanges. This session
will explore availability and limitations of
techniques such as "leveraged partnerships,"
"basis-strips," "mixing bowls," and "tea-bags"
as alternatives or supplements to like-kind
exchanges. This workshop is intermediate
to advanced and assumes a basic knowledge of
partnership tax rules. |
|
3:00 pm - 5:00 pm |
Escrow/Closing Statement Analysis
1031 Exchanges and
Settlement Statements - Where's the Boot?:
Marty Verdick and
Joyce Welch
A
detailed analysis of typical exchange closing
items and the impact on tax reporting. |
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ADVANCED
Program Day
One
Thursday,
October 23, 2008 |
|
8:00 am |
Registration &
Continental Breakfast. |
|
9:00 am |
Program
Overview. Lou Weller |
|
9:15 am |
Recent
Developments: Overview of Cases, Legislation and
Rulings in the past year.
Mary Foster |
|
9:45 am |
Debt in
Exchanges: Analyzing boot offset opportunities, Paydown-Readvance Structures, Handling
Defeasance.
Adam
Handler, Bob Schachat, Dave Shechtman |
|
10:45 am |
Break. |
|
11:00 am |
Vacation Homes
and other Qualified Use Conundra: Living with
Rev. Proc 2008-16, holding to exchange and "how
long is long enough".
Brad Borden, Mary Foster, Lou Weller |
|
12:00 pm |
Luncheon
presentation: What to Expect after the Election Steve
Renna |
|
2:00 pm |
Reverse
Exchanges: Issues associated with reverse and
build to suit exchanges in light of current IRS
and State taxing authority positions and pending
litigation. Mary
Foster, Dave Shechtman, Bob Schachat |
|
3:00 pm |
Break. |
|
3:15 pm |
Intangible
Property under Section 1031: Intellectual
property (patents, etc.) exchanges and current
status of "goodwill" in Section 1031.
Brad Borden, Adam
Handler, Lou Weller |
|
4:00 pm |
The View from
Washington. Dennis Tingey, Adam
Handler, Steve Toomey, Steve Renna, Bob Schachat,
Lou Weller |
|
5:00 pm |
Adjourn |
|
5:30 pm |
Reception for
All Attendees. Sponsored by Montgomery
Advisers LLC |
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ADVANCED
Program Day
Two
Friday,
October 24, 2008 |
|
7:30
am |
Continental
Breakfast. |
| |
TRACK A |
TRACK B |
|
8:30 am |
Open Issues in Deferred Exchanges 15 years later
Including
newly issued regulations under §468B.
Dennis Tingey, Brad Borden, Mary
Foster |
TIC Update: Current
issues for buyers and sellers of TIC interests.
Has the TIC marketplace remained viable?
Joyce Welch, Lou Weller |
|
9:20 am |
Break |
Break |
|
9:30 am |
Busted
Exchanges: Structured sales and other
alternatives where exchanges completely or
partially fail to be completed.
Adam Handler, Lou Weller |
Advanced
Partnership Exchange Structures:
Installment notes as substitutes for special
allocations; disguised sale issues; partnership
merger and division principles.
Terry Cuff, Bob Schachat |
|
10:20 am |
Break |
Break |
|
10:30 am |
Leases: Use
and treatment of leases in exchanges, including
what's like-kind and exchanges on lease
terminations.
Terry Cuff, Joyce Welch |
Foreclosures and
Section 1031: Options for structuring
exchanges out of or into property where debt
equals or exceeds value.
Dave Shechtman, Marty
Verdick |
|
11:20 am |
Break |
Break |
|
11:30 am |
Exchanging Oil &
Gas and other Mineral Interests.
Mary Foster,
Dave Shechtman |
Corporate
Planning: Exchange transactions in corporate
merger and acquisition transactions and within
consolidated groups; current state of high
volume "program"
exchanges.
Adam Handler, Bob Schachat |
|
12:20 pm |
Lunch on Your
Own. |
|
2:00
pm |
Roundtables with
speakers to discuss hypothetical exchange
transactions: Speakers will divide into
groups for discussion of hypothetical
transactions and transactions submitted by
attendees |
|
3:15
pm |
Break |
|
3:30
pm |
General Session:
Questions and Wrap Up on all Topics.
All Speakers |
|
4:30 pm |
Adjourn |
The entire conference may receive
up to 20 CPE credit hours.
Click here for more details
* Please note
that the above schedules are subject to change without
notice
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