CE Elective: 1031 Real Estate Exchanges [Virtual]

June 13, 2024


Type of Event: Continuing Education

Instructor: William Horan


Instructor: Bill Horan, Realty Exchange Corporation

Please note: This course will be virtual only.  
You will be emailed the link to pre-register for the virtual class along with course materials closer to the course date. 

CE: 2 hours Real Estate Related

This course is designed to give a overview of 1031 exchanges. This two-hour course covers the primary important components of a Section 1031 tax-deferred exchange of real estate. Discussions covering the history and current issues of this portion of the IRS Internal Revenue Code are included. Students will understand what properties qualify for a 1031 exchange, the specific rules and time limitations involved an exchange, and the proper method of reporting an exchange to the IRS. Students will learn the impact of an exchange by computing capital gains tax due if a property is sold and not exchanged, how to determine the reinvestment requirements for an exchange, and the requirement for control of the funds during the exchange.