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Back to the Basics: Drop & Swap Issues
Wednesday, May 21, 2025, 11:00 AM - 12:00 PM CST
Category: Webinar
Back to the Basics: Drop and Swap Issues
David Medinets, Esq., CES® Chief Counsel, Madison Exchange, LLC This talk will describe practical differences among various forms of partnership transformation strategies:
• Drop-and-Swap
• Partnership liquidations
• Swap-and-Drop
• IRC § 708(b)(2)(B) spin-offs
• Rev. Rul. 95-37 partnership conversions
• Combination purchases and IRC § 721 contributions
• Partnership buy-outs
• So-called “PIN transactions” – i.e., Installment Sales and Special Allocations
Register Here
•Members: $39
Contact: [email protected] |