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1031 Tax Deferred Exchange Multi-Use Building Skyline Image for The CCIM Institute

1031 Tax-Deferred Exchange

TOPIC

The Course Will Teach You to

Course Objectives
  • 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

Course Description

Course Description

Continuing Education (CE) Disclaimer

CE credit for courses by The CCIM Institute is granted through local commissions and national governing entities. It is available on a state-by-state basis for broker and sales real estate renewal as well as select appraisal and finance renewals. Our state approval schedule is updated on a monthly basis. 

If you have questions, please email CEcredit@ccim.com.

Learn about CE requirements and courses available in your state

To obtain CE credit, during course registration you must: 

-Purchase CE credit for each course that needs CE credit or you will not be able to access the CE certificate through your CCIM My Account.

Before the course starts:

-Complete your The CCIM Institute profile with your CE license information under the Professional Licenses tab in My Account. Enter the license type, number, state, and expiration date.

Please Note: All forms and requests must be submitted within 3 days of the course completion to ensure it complies with state requirements and deadlines. If forms and requests are not submitted within 3 days, your CE will not be processed.

If your real estate commission requires it, you must pass the course with the qualifying score.

 

Tech Requirements
Tech Requirements

This course may require the use of a laptop or desktop computer with full Excel capabilities. Mobile devices, like iPads, tablets, and cellphones, will not run The CCIM Institute's macro-enabled spreadsheets.

PC: Microsoft Office 2000 or higher is necessary to run The CCIM Institute macro-enabled spreadsheets.

Mac: Mac versions of Microsoft Office 2004, 2011, 2016, or 365 are required to run The CCIM Institute macro-enabled spreadsheets.

Browser: The CCIM Institute courses are optimized for use with the Google Chrome web browser.

 

Course Tuition
Member Price
$139
For Members
Realtor Price
$159
For Realtors®
Non-member Price
$179
For Non-members
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Course Details and Register Start Date Format
Online March 11, 2024 Online - Instructor Led Register
Online June 21, 2024 Online - Instructor Led Register
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Online December 6, 2024 Online - Instructor Led Register
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