This presentation will focus on advanced 1031 issues concerning entities performing a 1031 exchange. Options and challenges confronting partnerships, LLCs, S and C corporations, trusts and entities seeking to perform a 1031 exchange will be explored. The presentation will include a discussion of disregarded entities and the purchase and sale of membership interests under various revenue rulings. The perils of partnership “drops and swaps” and partial exchanges will be explained along with the use of a partnership installment note. 2 NY CLE available. Free and open to the public.