Cozen O’Connor: 2016 Real Estate Institute

2016 Real Estate Institute

Location

Saint Paul RiverCentre

175 W. Kellogg Boulevard

St. Paul, MN 55102


Date & Time

Start Date: 11/03/2016
Start Time: 8:30 a.m.
End Date: 11/04/2016
End Time: 1:00 p.m.

Download Calendar Appointment

 

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.

 




Attorneys

Steven P. Katkov

Member

skatkov@cozen.com

(612) 260-9037

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