November 22, 2022


Webinar


2 Total CPE Credits

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The Nuts and Bolts of IRC Section 1031 Exchanges

  • Instructor

    Arthur Werner

  • Instructor

    Jordon Rosen

Learning 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  

Major Topics

  • 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

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Update

Prerequisites

None

Advanced Preparation

None

Intended Audience

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

Provider

ACPEN

This event has ended.