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Deferring Capital Gains in the Biden Era

Richard D. Gann, JD and Jason L. McMurtry, MBA—Managing Partners with 1031 Capital Solutions—will review the key points of pending legislation affecting capital-gains deferral, and discuss strategies for apartment owners seeking to navigate proposed rules.

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Topics will include:

  • Tax rate changes
  • 1031 exchange limits
  • Partnership transfers under IRC sections 721 & 731
  • Passive replacement programs including Delaware Statutory Trusts
  • Qualified Opportunity Zones
  • Installment-sale strategies.