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DTSTART;TZID=America/Detroit:20261006T083000
DTEND;TZID=America/Detroit:20261006T115000
DTSTAMP:20260529T041633Z
CREATED:20260515T011019Z
LAST-MODIFIED:20260529T041633Z
UID:10005793-1791275400-1791287400@sc.cpa
SUMMARY:(LIAA22/27) Annual Accounting and Financial Reporting Update
DESCRIPTION:Event Description\nThis course focuses on explaining the theory behind major issues and trends\, enabling professionals to understand the most important aspects of relevant technical standards related to accounting and financial reporting. \nObjectives\n\nIdentify “hot topics” in accounting and financial reporting \nRecall “plain language” explanations of current and emerging U.S. GAAP requirements
URL:https://sc.cpa/event/liaa22-27-annual-accounting-and-financial-reporting-update/
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis%2C CPA":MAILTO:jlouis@emergentgroup.net
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DTSTART;TZID=America/Detroit:20261006T130000
DTEND;TZID=America/Detroit:20261006T144000
DTSTAMP:20260805T015818Z
CREATED:20260731T181311Z
LAST-MODIFIED:20260805T015818Z
UID:10006540-1791291600-1791297600@sc.cpa
SUMMARY:(LITX68/27) Modernizing the §1031 Exchange: Using Delaware Statutory Trusts to Better Serve Clients
DESCRIPTION:Event Description\nInternal Revenue Service Code Section §1031:“No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business\, or for investment purposes if such property is exchanged solely for property of like-kind\, which is to be held for productive use in trade or business or for investment purposes.” \nLearn how §1031 exchanges can help clients defer taxes while preserving investment flexibility. This session explores the essential requirements of a successful exchange\, the role of the Qualified Intermediary\, and how Delaware Statutory Trusts (DSTs) may serve as replacement property. Participants will gain insight into key tax considerations\, including capital gain\, depreciation recapture\, and Net Investment Income Tax (NIIT)\, while evaluating the benefits and limitations of DSTs. The course also highlights best practices for collaborating with attorneys\, financial advisors\, QIs\, and DST sponsors to support client outcomes. \nObjectives\nAfter this course\, participants should be able to: \n\nIdentify the core requirements of a valid §1031 exchange. \nExplain the role of the Qualified Intermediary (QI). \nDescribe how a Delaware Statutory Trust (DST) may qualify as replacement property. \nRecognize tax issues including Capital Gain\, Depreciation Recapture\, & NIIT. \nEvaluate DST advantages\, limitations\, and suitability concerns. \nCollaborate effectively with the client’s wealth management team (i.e. attorneys\, QIs\, DST sponsor(s)\, and financial advisors).
URL:https://sc.cpa/event/litx68-27-modernizing-the-%c2%a71031-exchange-using-delaware-statutory-trusts-to-better-serve-clients/
CATEGORIES:Livestream
ORGANIZER;CN="John Newhouse":MAILTO:john.newhouse@vineyardasset.com
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