Preserving Capital Gains: Dealer/Developer Issues |
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Your clients may want to lock-in existing appreciation as capital gains on real estate they would like to develop by transferring it to a related entity. But what type of transfer is best? If the entity is a partnership or LLC, there are a number of issues to consider, including those under IRC §§ 704 and 707 and dealer versus investor status. If the entity receiving the transfer is a corporation, then capitalization issues may arise. This panel will address the issues that must be confronted in connection with the transfer of real estate to a related entity. The speakers will also explore the planning opportunities that may be available.
This audio CD package includes 2 audio CDs and printed course materials.
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