1031 Exchanges in Today`s Market

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$ 99.00

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Course Description

This intermediate-advanced level course provides a concise and thorough overview of IRC Section 1031 tax deferred. This one-hour course covers critical IRS time deadlines in delayed exchange, “like-kind” requirements including creative property variations like easements, air rights, partnership/LLC scenarios (and how to best structure in advance of a 1031 exchange), reverse and improvement exchanges, related party transactions, qualified intermediary due diligence, and how to avoid common pitfalls and other 1031 related issues. This course will provide a summary of current developments for Section 1031 exchanges and addresses applicable Revenue Rulings, PLR’s and other recent IRS guidance on current issues related to exchanges.

Learning Objectives:

  • Understand what types of real property can qualify for non-recognition treatment in an exchange and also what types of property are excluded from 1031 tax deferral
  • Obtain a solid understanding of the wide range of like-kind property that qualifies for a 1031 exchange and also discuss various creative property alternatives available to taxpayers
  • Learn the exchange equation and the requirements for full or partial tax deferral including understanding cash boot and mortgage boot
  • The 45-day identification time period, 180-day exchange time period and the identification rules in a delayed exchange
  • Understand how higher capital gain taxes and the Section 1411 net investment income tax have increased taxation for real estate investors in 2019 by as much as 58%
  • Learn how to help investors owning commercial property in an LLC or partnership plan in advance to help avoid issues at closing if only some of the LLC members or partners want to exchange

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