Coverage of the important items to address when handling a special real estate sale, focusing primarily on a Sale/Leaseback transaction (in which your company sells real estate it owns to another party and then leases the same property back from that party to free up the capital invested in the property for other uses) and a sale of real estate under Section 1031 of the US Tax Code in which you defer taxes on the dollar gain from the real estate sale by using those proceeds to buy other “like kind” real estate (either before or after the sale) pursuant to the specific conditions of Section 1031. This program will begin with an introduction of these two types of real estate transactions and then explore some of the finer points of work in these areas.