This program covers federal tax foundations for like-kind exchanges and focuses on critical distinctions and rules specific for California review. Join attorneys Howard Fisher of Fisher & Fisher and LaVonne D. Lawson of Leech Tishman as they review real property like-kind tax exchange concepts and the pre- and post- TCJA (Tax Cuts & Jobs Act) landscapes. While explaining federal requirements and highlighting differences for California property transactions, they will traverse specific requirements and exceptions, navigate procedural issues and enforcement tools, and consider instructive case law. Attendees will gain additional insight into the benefits and exposure with respect to these transactions and better appreciate considerations relevant to their practical use.