A Presentation I delivered alongside Simone Carminati discussing some of the Shari\'a issues related to LME metals based commodity murabaha/reverse murabaha/tawarruq transactions from a very practical perspective, while attempting to explain the rationale of the International Fiqh Academy.
The term 1031 Exchange is defined under section 1031 of the IRS Code. To put it simply, this strategy allows an investor to “defer” paying capital gains taxes on an investment property when it is sold, as long another “like-kind property” is purchased with the profit gained by the sale of the first property.
A Presentation I delivered alongside Simone Carminati discussing some of the Shari\'a issues related to LME metals based commodity murabaha/reverse murabaha/tawarruq transactions from a very practical perspective, while attempting to explain the rationale of the International Fiqh Academy.
The term 1031 Exchange is defined under section 1031 of the IRS Code. To put it simply, this strategy allows an investor to “defer” paying capital gains taxes on an investment property when it is sold, as long another “like-kind property” is purchased with the profit gained by the sale of the first property.
Using Like-Kind Exchanges after the TCJACBIZ, Inc.
As changes were made to reduce taxes in some areas, such as the new corporate tax rate, others were made to offset the total cost of the law. Like-kind exchanges under Section 1031 fell into the latter category. If you used like-kind exchanges in the past, it will be important to note how the rules have changed since the TCJA went into law.
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This presentation covers what the difference between a share sale and an asset sale is. Key documents involved in a transaction, due diligence, how to address risks and limitation of liability.
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Luis Alcalde, Of Counsel, Kegler Brown
Using Like-Kind Exchanges after the TCJACBIZ, Inc.
As changes were made to reduce taxes in some areas, such as the new corporate tax rate, others were made to offset the total cost of the law. Like-kind exchanges under Section 1031 fell into the latter category. If you used like-kind exchanges in the past, it will be important to note how the rules have changed since the TCJA went into law.
Elderly care conference 2017 - Workshop stream A - the legal framework: share...Browne Jacobson LLP
This presentation covers what the difference between a share sale and an asset sale is. Key documents involved in a transaction, due diligence, how to address risks and limitation of liability.
Kegler Brown’s 2018 half-day legal seminar with guest speakers Scott Goen of Cardinal Health and Rebekah Smith of GBQ Consulting, alongside our Creditors’ Rights + Bankruptcy team.
Topics Included:
Hot Topics in 2018:
Christy Prince, Director, Kegler Brown
Stephanie Union, Of Counsel, Kegler Brown
Identifying Warning Signs in Financial Statements:
Rebekah Smith, CPA, CVA, MAFF, CFF
Director of Forensic & Dispute Advisory Services, GBQ
Best Practices: Designing Credit Applications:
Larry McClatchey, Director, Kegler Brown
Scott Goen, Manager, Credit Underwriting Retail, Cardinal Health
Strategies to Optimize Financial Outcomes in Cross Border Transactions:
Luis Alcalde, Of Counsel, Kegler Brown
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2. The Power of Strategy™: Mastering Advanced § 1031 Exchange Concepts Hosted by: Asset Preservation, Inc. Presented by: William B. Hood, CPA Division Manager One Hour
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18. The Taxpayer acquired property of a lower value, keeps $100,000 of the net equity and acquired a replacement property with $40,000 less debt. Analysis: This results in a total of $140,000 in boot. ($40,000 mortgage boot and $100,000 in cash boot = $140,000) The Exchange Equation $ 100,000 $440,000 $540,000 Net Equity $60,000 - Cost of Sale $140,000 Total Boot $40,000 $260,000 $300,000 - Debt $700,000 $900,000 Value Boot Replacement Relinquished
19. The Taxpayer acquired property of a lower value, reinvesting all net equity, but has less debt on the replacement property. Analysis: This results in $40,000 in mortgage boot. The Exchange Equation $60,000 - Cost of Sale $ 0 $540,000 $540,000 Net Equity $40,000 Total Boot $40,000 $260,000 $300,000 - Debt $800,000 $900,000 Value Boot Replacement Relinquished
49. The Improvement Exchange Identification of Replacement Property to be Produced “… if a legal description is provided for the underlying land and as much detail is provided regarding construction of the improvements as is practicable at the time identification is made.”
50. The Improvement Exchange Receipt of Replacement Property to be Produced “… if not within the provisions of Section 1031(a) if the relinquished property is transferred in exchange for services (including production services). Thus, any additional production occurring with respect to the replacement property after the property is received by the taxpayer will not be treated as the receipt of property of like-kind.”
51. Step 1 $ Rep. Prop Deed Rel. Prop. Deed Construction Agreement $ The Improvement Exchange
53. The Improvement Exchange How do the Numbers Work Out? $230,000 Draw 2f oundation $930,000 Exchange Value $100,000 Draw 1 site work $600,000 Lot Purchase (cash purchase) Replacement Property $70,000 Cost of Sale $930,000 Net Equity to QI $0 Debt $1,000,000 Sales Price Relinquished Property
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55. Revenue Procedure 2004-51 An Exchange of Real Estate Owned by a Taxpayer for Improvements on Land Owned by the Same Taxpayer Does Not Meet the Requirements of §1031. See Decleene v. Commissioner, 115 T.C. 457 (2000); Bloomington Coco-Cola Bottling Co. v. Commissioner, 189 F.2d 14 (7th Cir. 1951). Rev. Rul. 67- 255. 1967 2 C. B. 270, Holds that a Building Constructed on Land Owned by a Taxpayer is Not of a Like-Kind to Involuntarily Converted Land of the Same Taxpayer.
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58. Why Exchange? Sale vs. an Exchange $189,960 TOTAL TAX DUE +$66,960 plus State Tax (CA 9.3%) +$85,500 plus Federal Capital Gain (15%) $37,500 Recaptured Depreciation (25%) 3rd CALCULATE CAPITAL GAIN TAX DUE $720,000 equals CAPITAL GAIN -$80,000 minus Cost of Sale -$400,000 minus Net Adjusted Basis $1,200,000 Sales Price 2nd CALCULATE CAPITAL GAIN* $400,000 equals Net Adjusted Basis -$150,000 minus Depreciation +$50,000 plus Capital Improvement $500,000 Original Purchase Price (Basis) 1st CALCULATE NET ADJUSTED BASIS
59. Why Exchange? Sale vs. an Exchange Note: 25% x $150,000 = $37,500 * 15% x $570,000 = $85,500 * 9.3% x 720,000 = $66,960 $3,280,000 Gross Equity x 4 $820,000 Gross Equity = Net Equity 6th ANALYZE REINVESTMENT – EXCHANGE $2,520,160 After-Tax Equity x 4 5th ANALYZE REINVESTMENT - SALE $630,040 equals AFTER-TAX EQUITY $189,960 minus Capital Gain Taxes Due $820,000 equals GROSS EQUITY -$300,000 minus Loan Balances -$80,000 minus Cost of Sale $1,200,000 Sales Price 4th CALCULATE AFTER-TAX EQUITY
64. William B. Hood, CPA 770-641-1031 – Office 770-597-8184 – Cell [email_address] National Headquarters 800-282-1031 Eastern Regional Office 866-394-1031 www.apiexchange.com www.apiexchange.com For more information, contact:
