Steve Katkov, a member of Cozen O’Connor’s Real Estate Practice Group, will discuss Section 1031 Exchanges at the 2016 Real Estate Institute. In particular, Steve will focus on techniques for deferring capital gain tax under Section 1031 of the Internal Revenue Code on the sale of appreciated real estate when the ownership interest is a partnership interest in the entity and not fee interest in the underlying real estate. Steve will also discuss the most common methods for resolving the general prohibition of tax deferral of partnership interests, including review of Revenue Ruling 99-6 and the Drop and Swap technique.