Real Estate Tax Planning



SLN #: 14639
Course Prefix: LAW-710
Course Section: 001
Credit Hours: 2/3
Instructor(s): Guerin

Course Description:
THIS COURSE WILL BE TAUGHT ON A COMPRESSED SCHEDULE. THE CLASS WILL MEET ON SATURDAYS FOR 7 WEEKS BEGINNING JANUARY 23, 2010. THE LAST CLASS WILL BE SATURDAY, MARCH 6. THE FINAL EXAM WILL BE ADMINISTERED AT 10:00 AM ON SATURDAY, MARCH 13.

This course will include a discussion of the following topics: Real estate investments as a tax shelter; alternative acquisition financing devices; refinancing techniques; sales between related parties; contingent payment sales; planning the time of sale; including a discussion of excrows, executory contracts, options and lease/options; sale leaseback transactions; installment sale reporting; wrap-around financing; default, foreclosures, and repossessions; non-taxable exchanges, including planning multi-party tax-free exchanges; planning considerations for the disposition of a principal residence; depreciation recapture; and an after-tax financial analysis of alternative real estate investments.

Additional Information:
Credit Hours: 2/3
Grading Option: Numeric Grade and ONE-Time Pass Option is Available, or Letter Grade Only
Graduation Writing Requirement: No
Flexible Writing Requirement: No
Skills Requirement: No
Prerequisite: Federal Income Tax
Final Exam Given: Yes
Final Exam Type: In-Class
Attendance Policy: Per Statement of Student Policies
Online Course Site: None