Accruit’s Jonathan Barge will be presenting the final webinar in the FEA Back to the Basic series, The Bartell Decision and 1031 Exchanges.
In this webinar, you’ll learn the Bartell exchange structure, agreements, timeline, and structure. This webinar is ideal for professionals seeking to deepen their technical foundation and expand service capabilities in complex “parking” exchange scenarios and how that applies to modern day “Bartell type” transactions.
- History of parking arrangements and traditional “benefits and burdens” tax ownership concepts
- Bartell fact pattern and agreements
- Party arguments and court holding
- Rev. Proc 2000-37 and Section 3.02 “no inference” language
- Takeaways and practical application
- Industry practice and approach outside 9th circuit