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Contact

(212) 692-5520

bborden@dsllp.com

Education

    • University of Florida College of Law (LL.M. in Taxation, 2000)
    • University of Florida College of Law (J.D., with high honors, Order of the Coif, 1999)
    • Idaho State University (M.B.A. with accounting emphasis, 1996)
    • Idaho State University (B.B.A., high honors, 1995)

Practice Groups

Bradley T. Borden

Special Counsel

Brad Borden joined the Firm in 2019 as Special Counsel to the Tax Practice Group, melding the firm’s Pure Play in Real Estate with one of the nation’s foremost experts in Section 1031 and taxation of real estate transactions.

 

Throughout his distinguished career, Brad has focused on taxation of real estate transactions and passthrough entities, developing a particular expertise of Section 1031 exchanges. In this area, he has unparalleled experience that covers all phases of Section 1031. As a practitioner, Brad represents property owners in all types of Section 1031 exchanges, with a focus on assisting clients with complex transactions such as drop-and-swaps, reverse exchanges, and leasehold improvements exchanges. He has also worked as outside counsel for multiple Section 1031 qualified intermediaries. In that capacity, he has helped qualified intermediaries design business structures, safeguard exchange proceeds, and draft form exchange documents. Brad’s work in these various areas of Section 1031 provides him with 360-degree perspective of the Section 1031 transactions and the unique Section 1031 industry.  

 

Brad’s Section 1031 expertise and facility with complex Section 1031 transactions is enhanced by his in-depth knowledge in other areas of tax, finance, and business law. For example, Brad’s work with passthrough entities, including writing multiple books and numerous articles on the topic, support his expertise in complex Section 1031 exchanges. Books in this area include LLCs and Partnerships: Law, Finance, and Tax Planning, Taxation and Business Planning for LLCs and Partnerships, Limited Liability Entities: A State-by-State Guide to LLCs, LPs and LLPs, and Taxation and Business Planning for Real Estate Transactions. 

 

Brad also bolsters our Opportunity Zone Practice, by adding his knowledge of U.S. tax issues that arise in complex real estate transactions, notably with Qualified Opportunity Fund structures.

 

Brad is a prolific author. He literally wrote the book on Section 1031 (actually 3 of them). His treatise entitled Tax-Free Like-Kind Exchanges is considered the most comprehensive work on Section 1031 exchanges. Brad has written dozens of articles on all aspects of Section 1031, with articles published in the nation’s leading professional tax journals. He has written seminal articles on numerous areas of Section 1031, including exchanges of partial real estate interests, related-party exchanges, exchanges and proximate business transactions (often referred to as drop-and-swaps), reverse exchanges, related-party exchanges, leasehold improvements exchanges, and Section 1031 and opportunity funds. In fact, he introduced the concept of leasehold improvement exchanges, was instrumental in obtaining the first private letter ruling sanctioning leasehold improvement exchanges, and subsequently helped refine this complex exchange structure. Thus, he invented one of the most important exchange structures. Brad also serves a columnist for the Like-Kind Exchange Corner of the Journal of Passthrough Entities, where his columns appear three times a year.

 

Brad is an unquestioned thought leader in in taxation of real estate transactions and passthrough entities. His work has been cited in several published judicial decisions, including those by the Ninth Circuit and Fifth Circuit of the United States Court of Appeals, and in leading scholarly and professional journals, casebooks, and treatises. He is one of the top downloaded tax authors on Social Science Research Network (SSRN), and his articles are often in the top download lists on that site. He is also frequently interviewed and referenced in major media outlets, including Bloomberg, The New York Times, and Tax Analysts Tax Notes, and he is a consultant to The New York Times.

 

Brad has also served as expert witness in several cases that raised issues related to Section 1031 and other complex areas related to the taxation of  real estate transactions and passthrough entities. In that capacity, Brad has worked on cases involving Section 1031 qualified intermediary collapses, legal malpractice, REMIC failure, classification of passthrough entities, and claims of fraud. He also worked as a consultant for the United States Joint Committee on Taxation.

 

As a tenured law professor at Brooklyn Law School, Brad teaches multiple advanced tax law courses, including Federal Income Taxation, which covers basic concepts that are fundamental to Section 1031 and the basics of Section 1031, Taxation of Real Estate Transactions, which covers various aspects of tax planning for real estate transactions and Section 1031 in detail, Partnership Taxation, which covers topics that are critical to complex Section 1031 exchanges that occur in proximity to business transactions, LLCs and Partnerships, which covers the state law and financial aspects of passthrough entities.

 

Brad is a frequent speaker at professional and other conferences on Section 1031 and related topics. He has spoken at the nation’s most elite tax conferences, including the The American Bar Association Section of Taxation, Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 I.R.C., the New York University Institute on Federal Taxation, the Southern Federal Tax Institute, and the Texas Federal Tax Institute.

 

Brad is also active in professional organizations. He is a past chair of the Sales, Exchanges & Basis Committee of the American Bar Association Section of Taxation, the committee with jurisdiction over Section 1031, and remains active in the Section. He is also an active member of the New York Bar Association Section of Taxation and other sections. Through his participation in these professional organizations, he has led the preparation of comments to government entities regarding various aspects of Section 1031, and he has planned numerous professional conferences covering Section 1031.

 

Associations:

  • Sales, Exchanges & Basis Committee of the American Bar Association Section of Taxation, past chair and current member

  • New York Bar Association Section of Taxation, member

  • The Tax Forum

  • American Bar Foundation

  • American College of Tax Counsel

  • Member, Bloomberg Pass-Through Entities Advisory Board

  • Member, Florida Tax Review Board of Advisors

  • Columnist, Journal of Passthrough Entities

Books:

  • LLCs and Partnerships: Law, Finance, and Tax Planning, (Wolters Kluwer, 2019)

  • Boris Bittker & Lawrence Lokken, Federal Taxation of Income, Estates and Gifts (3rd ed., 2000) (successor author, chapters 1-57, as of 2019)

  • Federal Taxation of Corporations and Corporate Transactions (Aspen, 2018) (with Steven Dean)

  • Federal Income Taxation: Cases and Materials (added as author for 7th ed., Foundation Press 2017) (with Martin J. McMahon, Jr., Daniel L. Simmons & Dennis J. Ventry, Jr.)

  • Taxation and Business Planning For Real Estate Transactions (2d ed. Carolina Academic Press 2017)

  • Taxation and Business Planning for Partnerships and LLCs(Aspen, 2017)​

  • Tax-Free Like-Kind Exchanges (Civic Research Institute 2nd ed. 2015)

  • Limited Liability Entities: State By State Guide To LLCs, LPs and LLPs (Wolters Kluwer 2012, with seven annual updates) (with R. Rhee)

  • Taxation and Business Planning For Real Estate Transactions (LexisNexis 2011)

  • Tax-Free Like-Kind Exchanges (Civic Research Institute 2008, Cumulative Supplement 2011)

  • Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (DNA Press, 2007)

Media Coverage:

Representative Articles:

Law Reviews

  • Quantitative Prediction Model in Tax Law's Substantial Authority, 71 Tax Law 543 (2018) (with Sang Hee Lee)

  • Quantitative Prediction Model of Tax Law's Substantial Authority, 71 Tax Lawyer 543 (2018)

  • Income-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act, 71 National Tax Journal 613 (2018)

  • Interest Dilution as a Contribution-Default Remedy in LLCs and Partnerships, 6 Nottingham Insolvency & Business Law Journal 180 (2018) (with Douglas Longhofer)

  • Boundaries of the Prediction Model in Tax Law's Substantial Authority, 71 Tax Law 33 (2017) (with Sang Hee Lee)

  • Reforming REIT Taxation (or Not), 53 Houston Law Review 1 (2015)

  • Rethinking the Tax-Revenue Effect of REIT Taxation, 17 Florida Tax Review 527 (2015)

  • A Case for Simpler Gain Bifurcation for Real Estate Developers, 16 Florida Tax Review 279 (2014) (with Nathan R. Brown & E. John Wagner, II)​

  • Probability, Professionalism, and Protecting Taxpayers, 68 Tax Law. 83 (2014) (with Dennis J. Ventry, Jr.)​

  • REMIC Tax Enforcement as Financial-Market Regulator, 16 University of Pennsylvania Journal of Business Law 663 (2014) (with David J. Reiss)​

  • Using the Client-File Method to Teach Transactional Law, 17 Chapman Law Review 101 (2013)​

  • ​A Model for Measuring the Expected Value of Assuming Tax-Partnership Liability, 7 Brooklyn Journal of Corporate, Financial & Commercial Law 361 (2013) (with Joseph Binder, Ethan Blinder & Louis Incatasciato)

  • Quantitative Model for Measuring Line-Drawing Inequity, 98 Iowa Law Review 971 (2013)

  • The Law School Firm, 63 South Carolina Law Review 1 (2011) (with Robert J. Rhee)

  • Series LLCs in Real Estate Transactions, 46 Real Property, Trust and Estate Law Journal 255 (2011) (with M. Vattamala)

  • The Liability-Offset Theory of Peracchi, 64 Tax Lawyer 237 (2011) (with D. Longhofer)

  • The Allure and Illusion of Partners' Interests in a Partnership, 79 University of Cincinnai Law Review 1077 (2011)

  • Residual-Risk Model for Classifying Business Arrangements, 37 Florida State University Law Review 245 (2010)

  • Taxing Shared Economies of Scale, 61 Baylor Law Review 721 (2009)

  • Aggregate-Plus Theory of Partnership Taxation, 43 Georgia Law Review 717 (2009)

  • Open Tenancies-in-Common, 39 Seton Hall Law Review 387 (2009)

  • Profits-Only Partnership Interests, 74 Brooklyn Law Review 1283 (2009)

  • The Like-Kind Exchange Equity Conundrum, 60 Florida Law Review 643 (2008)

  • Policy and Theoretical Dimensions of Qualified Tax Partnerships, 56 University of Kansas Law Review 317 (2008)

  • Partnership Tax Allocations and the Internalization of Tax-Item Transactions, 59 South Carolina Law Review 297 (2008)

  • The Federal Definition of Tax Partnership, 43 Houston Law Review 925 (2006)

  • Reverse Like-Kind Exchanges: A Principled Approach, 20 Virginia Tax Review 659 (2001)

Other Articles

  • Investing §1231 Gain in Qualified Opportunity Funds, Bloomberg Tax (July 2019)

  • Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, The Practical Tax Lawyer (April 2019) 

  • Code Sec. 1031, the Code Sec. 199A and Bonus Depreciation Regulations, and Ozone Drop-Swap Cash-Outs, 22 J. Passthrough Ent. 13 (Jan.-Feb. 2019)

  • Basic and Non-Basic Tax Tips for Leasing Lawyers, 35 Prac. Real Est. Law. 48 (Jan. 2019)

  • Ten Reasons to Prefer Tax Partnerships Over S-Corporations, 22 N.Y. Bus. L. J. 47 (Winter 2018)

  • Interest Dilution and Damages as Contribution-Default Remedies in Failing LLCs and Partnerships, Bus. L. Today (Nov. 6, 2018) (with Thomas E. Rutledge)

  • The New Code Section 1031—It’s All About Real Property Now, 46 N.Y. Real Prop. L. J. 19 (Fall 2018)

  • S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges, 21 J. Passthrough Ent. 21 (Sep.-Oct. 2018)

  • Real Estate Gain Deferral and Exclusion Through Investments in Qualified Opportunity Funds, 18 Daily Tax Rep. 8 (Sep. 18, 2018) (with Alan S. Lederman)

  • Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031, 34 Tax Mgt. Real Est. J. 155 (Sep. 5, 2018) (with Alan S. Lederman)

  • How the New Tax Act Creates Complexity and Inequity for Small Businesses, 23 Brook. L. Notes 40 (Spring 2018)

  • Code Sec. 1031 After the 2017 Tax Act, 21 J. Passthrough Ent. 17 (May-June 2018), republished in 34 Prac. Real Est. Law. 35 (July 2018); 33 Prac. Tax Law. 49 (Fall 2018)

  • Effect of IRS Nonacquiescence on Tax Planning and Reporting, 21 J. Passthrough Ent. 19 (Jan.-Feb. 2018)

  • Like-Kind Exchanges of Timber Rights, 20 J. Passthrough Ent. 27 (Sep.-Oct. 2017)

  • Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules, 20 J. Passthrough Ent. 15 (May-June 2017)

  • It’s a Bird, It’s a Plane, No, It’s a Board-Managed LLC, 26 Bus. L. Today, No. 7 (Mar. 2017) (with A. Christine Hurt & Thomas E. Rutledge)

  • Bartell and the Expansion of Facilitated Exchanges, 20 J. Passthrough Ent. 13 (Jan.-Feb. 2017)

  • Expected-Cost Analysis as a Tool for Optimizing Tax Planning and Reporting, 44 Real Est. Tax’n 21 (4th Quarter 2016) (with Ken H. Maeng)

  • Equity Structure of Non-Corporate Entities 31 Real Est. Fin. J. 35 (Summer/Fall 2016)

  • Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain, 19 J. Passthrough Ent. 27 (Sep.-Oct. 2016)

  • Navigating the Confluence of Code Secs. 1031 and 1250, 19 J. Passthrough Ent. 25 (May-June 2016)

  • Proposed Anti-Fee-Waiver Regulations: A Blueprint for Waiving Fees?, 57 Tax Mgt. Memo 87 (Mar 7, 2016) (with Douglas L. Longhofer and Lena E. Smith)

  • Section 1031 Drop-and-Swaps Thirty Years After Magneson, 19 J. Passthrough Ent. 11 (Jan.-Feb. 2016)

  • Maximizing Capital Gains in Real Estate Transactions, 74-8 New York University Annual Institute on Federal Taxation (2016) (with James M. Lowy)

  • XIRR Guessing Games and Distribution Waterfalls, Bus. L. Today, No. 435 (Jan. 2016)

  • Section 1031 Drop-and-Swaps Thirty Years After Bolker, 18 J. Passthrough Ent. 21 (Sep.-Oct. 2015)

  • North Central and the Expansion of Code Sec. 1031(f) Related-Party Exchange Rules, 18 J. Passthrough Ent. 19 (May-June 2015)

  • To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot, 34 A.B.A. Sec. Tax’n News Q. 1 (Spring 2015) (with Joseph B. Darby III, Charlene D. Luke & Roberta F. Mann)

  • Section 1031 Exchanges: Death of a Related-Party Exchange—Did “Butler” Do it?, 75 Daily Tax Rep. J-1 (Apr. 20, 2015) (with Alan S. Lederman)

  • Counterintuitive Tax-Revenue Effect of REIT Spinoffs, 146 Tax Notes 381 (Jan. 19, 2015)

  • Once a Failed REMIC, Never a REMIC, 30 Cayman Fin. Rev. 65 (1st Quarter 2013) (with David Reiss)

  • Sales of Church Real Property to Parishioners, 24 Tax’n Exempts 3 (July/Aug. 2012) (with Katherine E. David)

  • The Overlap of Tax and Financial Aspects of Real Estate Ventures, 39 J. Real Est. Tax’n 67 (1st Quarter 2012)

  • Three Cheers for Flow-Through Taxation, 131 Tax Notes 1353 (June 27, 2011)

  • Do Serial Exchangers Get the Cash, with Extra Time to Boot, Under New Letter Ruling?, 114 J. Tax’n 153 (Mar. 2011) (with Kelly E. Alton and Alan S. Lederman)

  • The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules, 27 Tax Mgmt. Real Est. J. 131 (Mar. 2, 2011) (with Douglas L. Longhofer)

  • Allocations Made in Accordance with the Partners’ Interests in the Partnership, 11 Bus. Ent. 4 (Nov./Dec. 2009)

  • Like-Kind Exchanges and Qualified Intermediaries, 124 Tax Notes 55 (July 6, 2009) (with Paul L. B. McKenney and David Shechtman)

  • Workout-Driven Exchanges, 25 Tax Mgmt. Real Est. J. 23 (Feb. 4, 2009) (with Todd D. Keator)

  • A Win-Win Proposal for Analyzing Profits-Only Partnership Interests (Including Carried Interests), 121 Tax Notes 75 (Oct. 6, 2008)

  • Financing Reverse Exchanges and Safeguarding Exchange Proceeds, 22 J. Tax’n & Reg. Fin. Inst. 33 (Sep./Oct. 2008)

  • Like-Kind Exchanges of Personal-Use Residences, 119 Tax Notes 1253 (June 23, 2008) (with Alex Hamrick)

  • Related-Party Like-Kind Exchanges, 115 Tax Notes 467 (Apr. 30, 2007) (with Kelly E. Alton and Alan S. Lederman)

  • Tax Opinions in TIC Offerings and Reverse TIC Exchanges, 23 Tax Mgm’t Real Estate J. 88 (Mar. 7, 2007) (with Todd D. Keator); republished in Tax Laws: Global Perspectives 20-46 (Icfai University Press 2007)

  • Section 1031 Alchemy: Transforming Personal and Intangible Property into Real Property, 34 Real Estate Tax’n 52 (1st Quarter 2007) (with Kelly E. Alton)

  • Rev. Proc. 2004-51: The IRS Strikes Back, 83 Taxes 17 (Feb. 2005) (with Kelly E. Alton and Alan S. Lederman)

  • Section 1031 and Proximate and Midstream Business Transactions, 19 Tax Mgmt. Real Estate J. 307 (Nov. 2003)

  • The Whole Truth About Using Partial Real Estate Interests in Section 1031 Exchanges, 31 Real Estate Tax’n 19 (4th Quarter, 2003)

  • Recent Developments in Build-to-Suit Exchanges, 44 Tax Mgt. Memo. 19 (Jan. 2003)

  • Build-to-Suit Ruling Breaks New Ground for Taxpayers Seeking Swap Treatment, 98 J. Tax’n 22 (Jan. 2003) (with Alan S. Lederman and Glenn Spear)

  • Exchanges Involving Tenancy-in-Common Interests can be Tax-Free, 70 Prac. Tax Strat. 4 (Jan. 2003); Tax Ideas

  • What You Should Know About Mergers and Divisions of Partnerships, 17 Prac. Tax Law. 45 (Winter 2003)

  • Planning Strategies for Distributions from Retirement Plans, 69 Prac. Tax Strat. 273 (Nov. 2002) (with Gregory S. Stieg)

  • Practical Use of Leases and Partial Interests in Section 1031 Exchanges, 20 Tex. Tax Law. 11 (Oct. 2002)

  • Section 1031 and Proximate and Midstream Business Transactions, 19 Real Estate Tax Digest 3 (December 2001) and 20 Real Estate Tax Digest 3 (Jan. 2002)

  • Confluence of Section 1031 and Subchapter K, 29 Tex. Tax Law. 28 (Oct. 2001)

  • New Safe Harbor Promotes Reverse Exchanges, 66 Prac. Tax Strat. 68 (Feb. 2001); 11 J. of Const. Actg. and Tax’n 3 (Mar./Apr. 2001); Tax Ideas

Representative Speaking Engagements:

  • Basic and Non-Basic Tax Issues for Leasing Lawyers, Commercial Real Estate Leases 2019, New York State Bar Association, Real Property Law Section, New York, New York, February 2019

  • Effect of Property Tax Policy and Real Estate Transactions, NYC Advisory Commission on Property Tax Reform, New York, New York, January 2019 (no published materials)

  • Breaking Up is Hard To Do: Handling Partnership Split-Ups on Sale of Property, Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 I.R.C., Austin, Texas, November 2018 (with Stephen M. Breitstone, Adam M. Handler, Louis S. Weller)

  • Current Thinking on What is Real Property, Jeremiah Long Memorial National Conference on Like-Kind Exchanges under Section 1031 I.R.C., Austin, Texas, November 2018 (with Mary B. Foster, Richard M. Lipton, Robert Schachat)

  • Maximizing Capital Gains in Real Estate Transactions, Creative Tax Planning for Real Estate and Partnership Transactions 2018, The American Law Institute Continuing Legal Education, Chicago, Illinois, September 2018 (with James M. Lowy, Andrea Macintosh Whiteway)

  • Real Estate and Partnerships Under the Tax Cuts and Jobs Act, Creative Tax Planning for Real Estate and Partnership Transactions 2018, The American Law Institute Continuing Legal Education, Chicago, Illinois, September 2018 (with Jerald D. August, Richard E. Levine, David Polster, Blake D. Rubin, Bahar A. Schippel, Steven R. Schneider, Stefan F. Tucker, Andrea Macintosh Whiteway)

  • S-Corp and Partnership Taxation, and Potential Implications of the New Tax Code, New York State Bar Association, Business Law Section Spring Meeting, Business Organizations Law Committee, New York, New York, May 2018 (with Russell Kranzler and Matthew Moisan)

  • Choice-of-Entity Decisions Under the New Tax Act, National Tax Association 48th Annual Spring Symposium, Washington, D.C., May 2018

  • Implications of IRS Nonacquiescences, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2018 (with Diana L. Erbsen, Mary B. Foster, R. Matthew Kelley, Howard J. Levine, Steven J. Toomey)

  • “My Principal Purpose in Acquiring Related Party Property Didn’t Include Tax Avoidance,” American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2017 (with Christina M. Glendening, Matthew E. Rappaport & Heather Ripley)

  • Section 1038 as an Alternative to Mixing Bowl Transactions, Bloomberg BNA Tax Advisory Board Meeting, New York, New York, December 2016 (with Mark E. Wilensky & Glenn Johnson)

  • Structuring the Management of an LLC “Board,” American Bar Association, Business Law Section, LLC Institute, Arlington, Virginia, October 2016 (with Christine Hurt & Thomas E. Rutledge)

  • Are Sale-Leasebacks on the Menu?, American Bar Association, Section of Taxation and Section of Real Property, Trust & Estate Law, Trust & Estate Division, Boston, Massachusetts, October 2016 (with Stephen M. Breitstone, Aaron S. Gaynor & Glenn Johnson)

  • Ensuring an Internal Rate of Return (IRR) Distribution Waterfall Flows Correctly, University of Texas School of Law 25th Annual LLCs, LPs and Partnerships Conference, Austin, Texas, July 2016

  • Developments in Income Taxation of Real Estate, Capital Gains Taxation and Section 1031 Exchanges, Hofstra University Maurice A. Dean School of Law and Meltzer, Lippe, Goldstein & Breitstone, LLP, Private Wealth and Taxation Institute, Hempstead, New York, May 2016 (with Glenn M. Johnson and Mark E. Wilensky)

  • Dealing with Unrecaptured Section 1250 Gain in Drop-Swap Cash-Outs, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2016 (with Katherine E. David & Mark E. Wilensky)

  • Can the Tenant Provide Tax-Free Financing of the Landlord’s Construction Costs?, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Los Angeles, California, January 2016 (with Aaron S. Gaynor, Glenn M. Johnson and E. John Wagner, II)

  • Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?, Bloomberg BNA Tax Management Advisory Board Meeting, New York, New York, December 2015 (with Douglas L. Longhofer and Lena E. Smith)

  • The State of Section 1031 Drop-and-Swaps Thirty Years After Bolker and Magneson, The University of Texas School of Law 63rd Annual Taxation Conference, Austin, Texas, December 2015

  • Maximizing Capital Gains in Real Estate Transactions, New York University 74th Annual Institute on Federal Taxation, San Francisco, California, November 2015 (with James M. Lowy)

  • Did You Really Mean What You Wrote in that IRR Distribution Waterfall? American Bar Association, Business Law Section, LLC Institute, Alexandria, Virginia, November 2015 (with John Grumbacher, Thomas Kaufman & Steven Schneider)

  • Maximizing Capital Gains in Real Estate Taxation, New York University 74th Annual Institute on Federal Taxation, New York, New York, October 2015 (with James M. Lowy)

  • Hot Topics Regarding Section 1031 Exchanges, Philadelphia Bar Association Tax Section CLE, Philadelphia, Pennsylvania, October 2015 (with David Shechtman)

  • The Long and the Short of the Effects of Long on Long Term Capital Gains, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2015 (with Danshera Cords, Sandy Irving, Calvin H. Johnson & Charles H. Kim)

  • Non-Entity Real Estate Structures, American Bar Association, Business Law Section, LLCs, Partnerships and Unincorporated Entities Committee, 2014 LLC Institute, Alexandria, Virginia, October 2014 (with Daniel F. Cullen)

  • Duties of an Attorney in a Basic Section 1031 Exchange, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Denver, Colorado, September 2014 (with Suzanne Goldstein Baker, Howard J. Levine & Beat U. Steiner)

  • TICs and DST Transactions: They’re Back!, American Bar Association, Section  of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2014 (with Daniel F. Cullen & Darryl Steinhause)

  • Related Party Exchanges, Federation of Exchange Accommodators 2014 Northeast Regional Meeting, Philadelphia, Pennsylvania, April 2014

  • North Central and Its Implications for Related Party Exchanges, American Bar Association, Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Phoenix, Arizona, January 2014 (with Alan S. Lederman)

  • Tax Planning Workshop: Drop & Swap and Section 704(c)(2) Strategies, ABA Tax Section CLE Webinar and Teleconference, December 2013 (with Mark E. Wilensky, Stephen M. Breitstone, Lou Weller, Donna M. Crisalli, Clifford M. Warren)

  • Partnership and LLC Reorganizations, American Bar Association, Business Law Section, LLCs, Partnerships and Unincorporated Entities Committee, 2013 LLC Institute, Alexandria, Virginia, October 2013 (with Brian J. O’Connor and Steven R. Schneider)

  • Individual and Partnership Tax Developments, Tulane Tax Institute, New Orleans, Louisiana, October 2013

  • Front Page News: Tax Reform and Section 1031, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2013 (with Mary B. Foster, David E. Franasiak, Max A. Hansen & David Shechtman)

  • Building on Land Already Owned & Related Party Issues, Federation of Exchange Accommodators 2013 Northeast Regional Meeting, Philadelphia, Pennsylvania, April 2013

  • Dirt Lawyers, Dirty REMICs, American Bar Association Real Property, Trust & Estate Law Section’s Legal Education and Uniform Law Group, Professors’ Corner Teleconference, February 13, 2013 (with David J. Reiss)

  • Tax Issues Involving Flawed Securitizations, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Orlando, Florida, January 2013 (with Alan S. Lederman & John W. Rogers, III)

  • REMICs, Idaho State Tax Institute, Pocatello, Idaho, November 2012

  • Conservation Easements, Idaho State Tax Institute, Pocatello, Idaho, November 2012 (with Andrew M. Wayment)

  • Is It Treated as a Sale? Something Else?—Part III: Issues Surrounding Tax Ownership of U.S. Residential Mortgage Debt, American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, Boston, Massachusetts, September 2012 (with Alan S. Lederman)

  • Professional Ethics in the Transactional Setting, PLI Pocket MBA: Summer 2012, San Francisco, California, June 2012 (with Dennis J. Ventry, Jr.)

  • Financial Analysis of Non-Corporate Entities, PLI Pocket MBA: Summer 2012, San Francisco, California, June 2012

  • Is It Treated as a Sale? Lease? Financing? Part II, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2012

  • Build-to-Suit or Full-of-Boot: Analyzing Exchanges Involving Leasehold Improvements Constructed by a QI or EAT, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, San Diego, California, February 2012

  • Check-the-Box Bramblett? Alternative Structures for Capital Gain Step-Up Planning, American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, Denver, Colorado, October 2011

  • Section 1031 Developments, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2011

  • The Green Economy: Can It Blossom Under Section 1031?, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2011

  • Section 1031 Developments, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Boca Raton, Florida, January 2011

  • The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules, BNA Tax Management Advisory Board Meeting, New York, New York, December 2010

  • Like-Kind Exchange Current Developments, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Toronto, Canada, September 2010

  • How to Select a Section 1031 QI, 28th Annual Advanced Tax Law Course, Texas Bar Association, Dallas, TX, August 2010

  • Section 1031 Topics, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Chicago, Illinois, September 2009

  • Meltdowns in the Section 1031 Neighborhood, 25th Annual Texas Federal Tax Institute, San Antonio, Texas, June 2009 (with Todd D. Keator and Kevin Thomason)

  • Sales and Exchanges in Workouts, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee, New Orleans, Louisiana, January 2009

  • Workout-Driven Exchanges, BNA Tax Management Advisory Board Meeting, New York, New York, December 2008 (with Todd D. Keator)

  • Conflicts Check: Who’s Your Client? What’s the Scope? Should you Take the Work?, University of Texas School of Law 56th Annual Taxation Conference, Austin, Texas – November 2008

  • Vacation Homes & Other Qualified Use Conundra, Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 IRC, Scottsdale, Arizona – October 2008

  • Intangible Property under Section 1031, Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 IRC, Scottsdale, Arizona – October 2008

  • Open Issues in Deferred Exchanges 15 Years Later (including newly issued regulations under §468B), Jeremiah Long Memorial National Conference on Like-Kind Exchanges Under Section 1031 IRC, Scottsdale, Arizona – October 2008

  • Section 1031 Like-Kind Real Property, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, San Francisco, California – September 2008

  • Conflicts Check: Who’s Your Client? What’s the Scope? Should you Take the Work? American Bar Association Section of Taxation Meeting, Joint Session of Standards of Tax Practice, Civil & Criminal Tax Penalties Young Lawyers Forum, Washington, D.C., May 2008

  • Property Held for Sale vs. Held for Exchange, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee Meeting, Washington, D.C. – May 2008

  • State Tax Issues in the 1031 Exchange Process, 2008 Federation of Exchange Accommodators Mid-Year Conference, Atlanta, Georgia – April 2008

  • Debt Financing and Carry Back Financing Issues, 2008 Federation of Exchange Accommodators Mid-Year Conference, Atlanta, Georgia – April 2008

  • Just What Is Real Property for Tax Purposes? American Bar Association Section of Taxation Meeting, Real Estate Committee, Lake Las Vegas, Nevada, January 2008

  • Sales and Exchanges: Current Developments, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee, Lake Las Vegas, Nevada, January 2008

  • The Other Starker Exchange: Analyzing Exchanges Involving Contract Rights or Options, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee, Lake Las Vegas, Nevada, January 2008

  • The Nuanced Differences Between Partnership and S Corporation Flow-Through Taxation, 49th Annual Idaho State Tax Institute, Pocatello, Idaho – November 2007

  • Sales and Exchanges: Current Developments, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Vancouver, British Columbia, September 2007

  • Tax Consequences of Foreclosures and Distressed Property Transfers: From the Subprime to the Ridiculous, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Vancouver, British Columbia, September 2007

 

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