NAR Education Matrix

1031 Tax Deferred Exchange

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 cap 1031 exchange tax deferral.
  • Understand recent IRS guidance on 1031 exchnages 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.

    • Organization:   
      CCIM Institute
      Course Length:   
      Classroom: 1 day
      Available Online:   
      Additional Information:   

      Designation or    Certification:   
      This course can be credited towards the following designations or certifications:

      Contact Information:

      Web Site: 
      Education Page:    
      CCIM Education