Like-Kind Exchanges
Total Credits: 2.2 including 2.2 Taxes - Technical
- Average Rating:
- 9
- Categories:
- ACPEN Industry Institute | ACPEN Tax Institute | Tax | IRS Approved
- Faculty:
- Allison M. McLeod, LL.M., CPA
- Course Levels:
- Basic
- Duration:
- 2.2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property. We will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST). We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Basic Course Information
Learning Objectives- Determine whether a LKE can be used to defer taxes upon the sale of real property.
- Know when it is appropriate to use a QI in effecting a LKE.
- Define a DST and how it can be used in obtaining replacement property on a timely basis.
- Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.
Major Subjects
- Like-kind exchanges (LKE)
- Qualified third party intermediaries (QI)
Course Materials
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (442.7 KB) | Available after Purchase |
Like-kind exchanges Handout (726.1 KB) | Available after Purchase |
IRS Credit Request (136.5 KB) | Available after Purchase |
Faculty

Allison M. McLeod, LL.M., CPA Related Seminars and Products
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.
Dates
Mon, Mar 31, 2025 - 11:00am to 12:59pm CDT
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Fri, Apr 04, 2025 - 12:00pm to 01:59pm CDT
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Wed, Apr 23, 2025 - 01:00pm to 02:59pm CDT
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Thu, May 01, 2025 - 03:00pm to 04:59pm CDT
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Tue, May 20, 2025 - 04:00pm to 05:59pm CDT
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Mon, Jun 02, 2025 - 08:00am to 09:59am CDT
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Wed, Jun 18, 2025 - 10:00am to 11:59am CDT
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Wed, Jul 16, 2025 - 10:00am to 11:59am CDT
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Mon, Jul 21, 2025 - 12:00pm to 01:59pm CDT
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Sat, Aug 02, 2025 - 08:00am to 09:59am CDT
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Wed, Aug 20, 2025 - 10:00am to 11:59am CDT
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Wed, Sep 17, 2025 - 10:00am to 11:59am CDT
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Mon, Sep 22, 2025 - 12:00pm to 01:59pm CDT
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Thu, Oct 02, 2025 - 08:00am to 09:59am CDT
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Wed, Oct 15, 2025 - 10:00am to 11:59am CDT
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Wed, Nov 19, 2025 - 10:00am to 11:59am CST
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Fri, Nov 21, 2025 - 12:00pm to 01:59pm CST
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Tue, Dec 02, 2025 - 08:00am to 09:59am CST
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Wed, Dec 17, 2025 - 10:00am to 11:59am CST
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Wed, Jan 21, 2026 - 10:00am to 11:59am CST
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Wed, Jan 21, 2026 - 12:00pm to 01:59pm CST
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Mon, Feb 02, 2026 - 08:00am to 09:59am CST
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Wed, Feb 18, 2026 - 10:00am to 11:59am CST
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Wed, Mar 18, 2026 - 10:00am to 11:59am CDT
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Sat, Mar 21, 2026 - 12:00pm to 01:59pm CDT
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Thu, Apr 02, 2026 - 08:00am to 09:59am CDT
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Wed, Apr 15, 2026 - 10:00am to 11:59am CDT
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Wed, May 20, 2026 - 10:00am to 11:59am CDT
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Thu, May 21, 2026 - 12:00pm to 01:59pm CDT
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Tue, Jun 02, 2026 - 08:00am to 09:59am CDT
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Wed, Jun 17, 2026 - 10:00am to 11:59am CDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.
Original Recording Date 06/2022
Course Developer Allison M. McLeod
Date Added to Catalog 05/17/2022
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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