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Events : American Bar Association Section of Taxation

American Bar Association Section of Taxation

Stephen M. Breitstone on Stress Testing “Cash Out” Section 1031 Techniques


Stephen M. Breitstone and an expert panel discuss the rules under Section 1031 for netting of liabilities and the application of these rules to so-called “pay down/re-advance” transactions promoted as a way to allow taxpayers to pull out their exchange equity on a tax deferred basis. The panel will address existing law regarding refinancing immediately before or after an exchange. When do these transactions result in taxable boot from the exchange? Are some structures so aggressive that they may be subject to penalties?

This seminar is provided by the American Bar Association Tax Section Sales, Exchange & Basis committee.

When:  January 25, 2014 from 8:30 a.m. – 11:30 a.m.
Where: Arizona Biltmore, 2400 East Missouri Avenue, Phoenix Arizona 85016
Credits: CLE/Ethics available.

For more information visit the American Bar Association or download the full brochure here.