1031 Tax-Deferred Exchange

Course Formats:


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

1031 Tax Deferred Exchange has been approved as part of the CCIM Commercial Real Estate Specialist (CRES) Certificate Program. Any CRES Certificate Program applicants who complete the course will receive 2.0 credit hours toward the 40-hour program requirement. 

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Member: $130 | REALTOR®: $150 | Non-member: $170