Boston Tax Institute
1031 Like-Kind Exchanges
Date: Thursday, June 6, 2024
Time: 1:00 p.m. to 4:00 p.m.
Check-In: Beginning at 12:30 p.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
Topics include what is real estate after the Tax Cuts and Jobs Act (TCJA); traditional like-kind exchanges, the 45-day period, the 180-day period, and the treatment of boot; are you an eligible qualified intermediary; reverse exchanges – acquiring replacement property before the relinquished property is sold (the safe harbor rules and case law); like-kind exchanges for partners and partnerships and members in LLCs – using a drop-and-swap technique to take advantage of 1031 exchanges; the step-up in basis on death to purge deferred gains; and so much more.
Please Click Here to Register Online.
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Boston Tax Institute
Federal Income Tax Update on Real Estate Taxation
Date: Tuesday, June 11, 2024
Time: 9:00 a.m. to 12:30 p.m.
Check-In: Beginning at 8:30 a.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
Topics include a discussion regarding basis and adjusted basis, holding period, and classification of real estate; choice of entity for real estate owners, investors, and developers and the tax implications of owning real estate in various entity types including LLCs and corporations; special tax issues for real estate including an update on 1031 exchanges and the current trends in exchanging; tax planning for the real estate
developers in order to achieve long-term capital gain, cancellation of indebtedness, installment sales, and involuntary conversions; investing in real estate through self-directed IRAs; a discussion of the most recent court decisions affecting real estate owners; other tax topics and planning strategies that are relevant to real estate owners; and so much more.
Please Click Here to Register Online.
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Boston Tax Institute
Taxation of Partnerships, Partners and LLCs
Date: Monday, June 24, 2024
Time: 1:00 p.m. to 4:00 p.m.
Check-In: Beginning at 12:30 p.m.
Location: Live Video Conference - Via Zoom
Speaker: Cory J. Bilodeau, Esq., LL.M.
Credits: 4 CPE Credits
This is a 4-hour, two segment live video conference on select topics in partnership taxation. The first segment will cover hot topics in partnership taxation including an update on recent court cases and IRS administrative guidance. Special attention will be paid to allocating partnership liabilities, tracking partner tax basis, and capital account reporting requirements. Accurately tracking partner basis has always been critical in maintaining tax compliance but perhaps more so now. In February 2022 the IRS announced a new audit campaign focused on combating the deduction of partnership losses in excess of partner basis.
The second segment will focus on partnership equity compensation. As small businesses seek creative strategies to compensate and incentivize key employees, partnership equity compensation is a popular solution. Whether through profits interests, equity grants, phantom plans or options, partnership equity compensation provides diverse options to business owners and a multitude of tax reporting considerations for practitioners. This segment will focus on key tax issues in this burgeoning practice area from employment tax considerations to capital account reporting.
Please Click Here to Register Online.