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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.
Classroom: 1 day
This course can be credited towards the following designations or certifications: