Program Details
2026-01-29 13:00:00
Over 1,000+ webinars
Course Overview
2026-01-29 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 2:00 pm ESTThis session explores strategies for using partnership/LLC structures to overcome S corporation limitations, including corporate inversion transactions that convert operating S corporations into partnerships. Attendees will learn critical techniques for avoiding gain recognition on reduced-basis shareholder debt repayment and structuring tax-effective S corporation shareholder debt arrangements.
Charles Levun
Stephen Bertonaschi 2:10 pm - 3:10 pm ESTThis session covers essential tax considerations when selling real estate or transferring interests, including capital gains treatment, depreciation recapture rules, and character traps affecting transaction outcomes. Participants will examine REIT fundamentals, qualification requirements, and entity-selection considerations throughout the investment lifecycle from acquisition through exit.
Charles LevunStephen BertonaschiCharles R. Levun, JD, CPA, is a partner at a Chicago-area firm focused on business and tax-related matters including estate planning, federal and state taxation, corporate and partnership law, trust and estate administration, business succession planning, employee benefits, real estate, and commercial litigation. He has extensive experience in complex business transactions such as mergers and acquisitions, real estate syndications and development, like-kind exchanges, and sophisticated tax-oriented wealth planning.
Stephen Bertonaschi specializes in advising clients in entity formation and structuring, real estate asset acquisitions and dispositions, merger and acquisition tax advisory, and REIT due diligence and compliance matters. He has 20 years of experience with deep expertise in institutional-owned real estate and private equity matters.
Charles R. Levun, JD, CPA, is a partner at a Chicago-area firm focused on business and tax-related matters including estate planning, federal and state taxation, corporate and partnership law, trust and estate administration, business succession planning, employee benefits, real estate, and commercial litigation. He has extensive experience in complex business transactions such as mergers and acquisitions, real estate syndications and development, like-kind exchanges, and sophisticated tax-oriented wealth planning.
Stephen Bertonaschi specializes in advising clients in entity formation and structuring, real estate asset acquisitions and dispositions, merger and acquisition tax advisory, and REIT due diligence and compliance matters. He has 20 years of experience with deep expertise in institutional-owned real estate and private equity matters.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
