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Partnership Like-Kind Exchanges
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| On July 11, 2006, Alan Kornstein was a panelist at a program on Advanced Partnerships, LLCs and LLPs in New Jersey, sponsored by Lorman Education Services. Alan's topic focused on the principal income tax considerations presented to a partnership or LLC (and its partners or members) when a like-kind exchange of real estate is entered into at the entity level. In particular, Alan addressed the difficult issues that can be presented when some partners want to receive their respective shares of the cash proceeds while other partners want to participate in a tax-deferred exchange. |
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