Content
25 modules
Rating
Course length
3 hours
Instructor
Niki Ackels
Description
The Internal Revenue Code (IRC) Section 1031 Tax Deferred Exchanges allows investors to defer capital gains taxes on the exchange of like-kind properties. Tax-deferred exchanges hold great advantages for investors and real estate licensees.
This course will provide participants with the terminology and principles of exchanging, including the tax results associated with 1031 Exchanges of real estate. Although 1031 Exchanges are also available for other investments, this course focuses on real estate exchanges.
Objectives
After this course, students should be able to:
- Identify common terms use during an exchange
- Identify the types of exchanges
- Understand why people perform exchanges
- Understand the laws and rules that apply to exchanges
- Recognize opportunities to enlighten customers to the benefits of exchanging on their investment and tax strategies
- Understand how exchanges build investor wealth
- Explain the basic rules of the IRS Code Section 1031
- Become aware of how suggesting 1031 exchanges to your customers can be a tool to increase your commissions
- Suggest ways customers can implement tax saving strategies by using 1031 techniques
1.
Introduction to Exchanges
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2.
The History of Exchanging
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3.
Types of Exchanges
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4.
Reasons to Exchange
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5.
Knowledge Check: Exchanges
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6.
Major Provisions of the Law and Rules
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7.
Discussion: Tax-Deferred Exchanges
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8.
Delayed Exchanges
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9.
Discussion: 1031 Exchange
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10.
Delayed Exchanges: Parties and Elements
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11.
Delayed Exchanges: Role of a Qualified Intermediary
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12.
Delayed Exchanges: Timelines
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13.
The Reverse Exchange
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14.
Knowledge Check: Laws and Rules
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15.
Forms for 1031 Exchanges
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16.
Knowledge Check: Forms
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17.
Using Exchanges to Save Capital Gains Taxes
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18.
Using Exchanges to Save Capital Gains Taxes Continued
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19.
Activity: Case Study
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20.
Activity Follow-Up: Case Study
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21.
1031 Exchanges and Foreign Sellers
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22.
Other Exchange Issues
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23.
Other Exchange Issues Continued
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24.
Knowledge Check: Taxes
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25.
References, Resources, and Appendices
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