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The Updated Nuts and Bolts of IRC Section 1031 Exchanges

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Webcast

2.00 Credits

Member Price $79.00

Non-Member Price $129.00

Overview

In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning.

      Updated August 2022




  • Course Instructor: Arthur Werner, Jordon Rosen
  • Highlights

    • Complete explanation of IRC §1031
    • Understand when to use a tax-deferred exchange
    • Changes made to the technique in the Tax Cuts and Jobs Act
    • Advantages and disadvantages of paying the tax versus using an exchange
    • Understand the definition of like-kind property
    • Understand what a qualified intermediary is
    • Understand the need for an exchange accommodation title holder
    • Understand a reverse exchange
    • Understand a build-to-suit exchange
    • Understand the forty-five-day rule and how to calculate it
    • Precautions for property identification
    • Investment property versus property held for sale

    Prerequisites

    None

    Designed For

    CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

    Objectives

    • To provide tax practitioners with an understanding of the mechanics of a tax-deferred exchange and the value of applying it in tax and financial planning  

    Preparation

    None

    Notice

    This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by ACPEN. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.

    Non-Member Price $129.00

    Member Price $79.00