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1031 Like-Kind Exchanges in Trust and Estate Planning (Live Replay from January 19, 2023)

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For clients with significant real estate portfolios in their estates, Section 1031 like-kind exchanges can be a very effective tool for deferring gain.

Recent tax legislation has scrambled familiar tax, economic, and practical considerations for making a like-kind exchange, in some circumstances making these techniques more attractive than before, but in others (incoming producing property) less attractive.

There are also substantial real estate law traps in like-kind exchanges.

This program provides a practitioner's guide to using new like-kind exchange rules in trust and estate planning.

  • Trust and estate planning opportunities using Section 1031 like-kind exchanges
  • How the 2017 tax law changed conventional considerations of using like-kind exchanges
  • Review of major non-estate tax issues for estate planners when using like-kind exchanges
  • Circumstances when it no long makes sense to use like-kind exchanges for income-producing party
  • Real estate traps when using like-kind exchanges in trust planning

Wednesday, October 18, 2023
1:00–2:00 PM


  • Anthony Licata, Taft Stettinius & Hollister LLP, Chicago
  • Susan Wheatley, Taft Stettinius & Hollister LLP, Cincinnati, OH

January 19, 2023

North Carolina: 1.00 MCLE Hour

See pricing below.