1031 Tax Deferred Exchange

Course Formats:

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This advanced course provides a concise and thorough overview of Internal Revenue Code Section 1031 tax-deferred exchanges.

At the conclusion of the course, students will:

  • Understand recent developments including tax reform proposals to eliminate or cap 1031 exchange tax deferral
  • Understand recent IRS guidance on 1031 exchanges including applicable Revenue and Private Letter Rulings
  • Learn about the IRS distinctions between property held for sale versus long-term investment
  • Understand the IRC Section 1031 tax code and exceptions
  • Review an in-depth analysis of partnership/LLC scenarios, reverse and improvement exchanges, related-party transactions, and determine how to avoid common pitfalls.

In addition, the course covers like-kind requirements for:
  • Creative property variations such as perpetual cellular easements (cell towers)
  • Transferable development rights (air rights)
  • Oil/gas/mineral rights
  • Tenant-in-common
  • Delaware Statutory Trust fractional ownership properties

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Member: $105 | REALTORĀ®: $115 | Non-member: $125