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Tax Planning for Real Estate - Part 1

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Tax issues in major real estate transactions – property development, long-term ownership, build-and-sell, like-kind exchanges – often drive the structures of these deals. If not properly considered, tax issues can also have a major adverse impact on the underlying economics of a deal.

The structure of a transaction can impact the timing and amount of gain, the treatment of losses (often very valuable to participants), and even the tax rate. At every stage of a transaction, tax plays an important role.

This program provides a practical guide to major tax planning issues in real estate deals, including choice of entity, capital gains and distribution planning, and advanced like-kind exchange issues.

Part 1 topics include:

  • Choice of entity considerations – contributions, distributions, and eventual sales
  • Acquiring property in a form to minimize taxes later
  • Understanding allocation and distribution provisions – layered allocations, target/forced allocations, built-in-gain (or loss) allocations
  • Understanding and drafting for continuing ownership, including capital shifts and other shifts in ownership
  • Deductions arising from non-recourse debt and minimum gain chargebacks

Tuesday, October 3, 2023
1:00–2:00 PM


  • Saba Ashraf, Ballard Spahr LLP, Philadelphia, PA
  • Leon Andrew Immerman, Alston & Bird LLP, Atlanta, GA

October 3, 2023

North Carolina: 1.00 MCLE Hour

See pricing below.