Practice Areas
Real Estate LawTax Law
Discover the latest insights and considerations in 1031 like-kind exchanges, vital for navigating commercial and investment real estate transactions. This presentation provides fundamental legal analysis, debunking misconceptions and offering essential guidance on structuring exchanges effectively within legal parameters.
Learning Objectives:
- Properly structuring tenancy-in-common (TIC) arrangements to avoid classification as partnerships
- Understanding the impact of TICnerships on 1031 exchanges
- Exploring drop-and-swap transactions, including qualified use requirements and holding period considerations
This program is essential for attorneys specializing in real estate and tax law.
Biography:
Bradley T. Borden, based in Albany, New York, is a renowned expert in federal income taxation of property transactions and business restructurings, with a particular focus on complex Section 1031 exchanges. As the author of the leading treatise “TAX-FREE LIKE-KIND EXCHANGES” and more than 100 articles on Section 1031, he is widely regarded as a thought leader in the field. Bradley serves as a tenured professor at Brooklyn Law School, where he imparts his extensive knowledge to the next generation of legal professionals. With a background as an MBA and CPA, Bradley brings a unique blend of academic rigor and practical expertise to his consulting and speaking engagements, making him a sought-after expert in the realm of tax law.
Content Partner
ALI