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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