Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Other Strategies
Recording of a 110-minute CPE webinar with Q&A
This course will explain methods available to swap assets held in partnerships, including methods that combine eligibility for Section 1031 treatment. Our panel of partnership tax experts will explain drop and swap, swap and drop, and mixing bowl strategies available to partners that allow for an exchange of assets while deferring tax on any inherent gain.
Outline
- Partnership exchanges: an overview
- Drop and swaps
- Swap and drops
- Mixing bowl strategies
- S corporation drop and swaps
- Other exchange techniques
- Avoiding sanctions
Benefits
The panel will review these and other critical issues:
- Key timing considerations for drop and swap exchanges
- Satisfying use and holding requirements for drop and swaps
- Avoiding recognition of pre-contribution gain in mixing bowl transactions
- Tax considerations for S corporation drop and swaps
Faculty
Professor Bradley T. (Brad) Borden
Professor of Law
Brooklyn Law School
Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and... | Read More
Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and flow-through entities (including tax partnerships, REITs, and REMICs). He teaches Federal Income Taxation, Partnership Taxation, Taxation of Real Estate Transactions, and Unincorporated Business Organizations, and he is affiliated with the Dennis J. Block Center for the Study of International Business Law. His work on flow-through and transactional tax theory appears in articles published in law reviews including Baylor Law Review, University of Cincinnati Law Review, Florida Law Review, Georgia Law Review, Houston Law Review, Iowa Law Review, Tax Lawyer, and Virginia Tax Review, among others. His articles also frequently appear in leading national tax journals including Journal of Taxation, Journal of Taxation of Investments, Real Estate Taxation, and Tax Notes.
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Marie C. Flavin
Senior Vice President/Northeast Regional Manager
Investment Property Exchange Services
Ms. Flavin is a member of the New York and Connecticut Bars, and has been practicing real estate law since 1992. She... | Read More
Ms. Flavin is a member of the New York and Connecticut Bars, and has been practicing real estate law since 1992. She has been specializing in 1031 exchanges with IPX since 1999. In her position as Northeast Regional Manager of Investment Property Exchange Services, Ms. Flavin frequently lectures and writes articles on IRC § 1031 tax deferred exchanges. She teaches Continuing Legal Education and Continuing Professional Education to Attorneys and CPA’s. Ms. Flavin is an adjunct professor at the University of New Haven where she teaches Business Law. She received her B.A. from St. John’s University and her J.D. from St. John’s School of Law in 1992.
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