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21WC-0556: Fundamentals of 1031 Exchanges (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Wednesday, September 29, 2021
10:00am - 5:30pm Central Time
8 CPE (8 technical)

Cover critical aspects, common problem areas and strategies for successful 1031 exchanges. Examine Form 8824 preparation, replacement property adjusted basis computations, advanced 1031 strategies and more. Study advanced 1031 exchange strategies such as reverse exchange, partners/TIC structures, and improvement exchanges (including "Bartell" parking arrangements). Bring questions and increase your expertise. Updated in 2018 for effects of 2017 tax reform act.

Major subjects

  • Statutory framework for 1031 exchanges
  • Business and investment property characterization
  • Deferred exchange rules and techniques
  • Exchange mathematics: boot, gain and basis
  • Reporting for failed exchanges (over two tax periods)
  • Improvement, reverse and non-safe harbor exchanges
  • Partnership and TIC issues: IRC Sec. 761

Learning objective(s)

  • Recognize how to prepare IRS Form 8824.
  • Determine 1031 exchange mathematics, including napkin test, boot and adjusted basis.
  • Identify conceptual issues in 1031 exchanges.
  • Discover advanced concepts, such as improvement exchanges, reverse exchanges, non-safe harbor exchanges and drop-and-swap.
  • Determine ethics and client counseling issues.
  • Identify how to evaluate and counsel clients about risk.

Who should take this program?

CPAs, attorneys, CFPs, enrolled agents, real estate and Tax professionals

Fees

Our records indicate you are a nonmember. If you register, you will be charged $389.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $289.00
checkmark Standard Nonmember Fee $389.00

More program information

Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (8.0)
Level Intermediate
Format Group Internet Based
Sponsor CalCPA Education Foundation
NASBA ID#: 104822
Prerequisites Prereq. Basic knowledge of tax return preparation or familiarity with investment real estate planning, brokerage or operations.
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.