Live Webinar

100-minute live streaming program
  • July 22
  • 1:00 - 2:40 pm EST

Like-Kind Exchanges and Delaware Statutory Trusts Under Section 1031

July 22

Gain a better understanding of 1031 exchanges as well tax strategies, including DSTs.

Section 1031 governing tax-deferred exchanges have been in the Internal Revenue Code since 1921. However, many people are unaware of the concept of a Section 1031 exchange and do not understand the advantage of structuring exchanges when selling investment or business real estate. This material will demonstrate the tax consequence of an exchange compared to a taxable sale and discuss the many benefits of structuring an exchange. You will learn about DSTs, the entity of choice for Section 1031 exchange programs, and how to diversify and reduce risk by acquiring a portfolio of DST replacement property. You will leave with knowledge that may help you build your family wealth through Section 1031 exchanges and diversify to reduce risk. Also, real estate professionals will leave with detailed knowledge they can use to help their clients with future exchanges.

Learning Objectives

  • You will be able to discuss the technical requirements to qualify for tax deferral under Section 1031 and the many advantages of structuring an exchange.
  • You will be able to describe the uses and benefits of a Delaware Statutory Trust, including uses in Section 1031 exchange programs.
  • You will be able to recognize the ability to reduce risk by acquiring a diversified Section 1031 replacement property portfolio.
  • You will be able to define Section 1031 exchanges.

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Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Section 1031 Exchanges
  • What Is a Section 1031 Tax-Deferred Exchange?
  • Why Use a Section 1031 Exchange?
  • What Types of Properties Qualify for Section 1031?
  • Exchange Myths
  • Section 1031 in Detail, Including Like-Kind Properties
  • Technical Requirements
  • Estimate the Tax Consequences of Exchange vs. Sale
  • Exchange Opportunities
  • Exchange Strategies, Including Use of a Series of Exchanges to Build Family Wealth Over a Lifetime and Potential Tax Forgiveness on Death
  • Status of Bills in Congress
Delaware Statutory Trusts
  • What Is a Delaware Statutory Trust?
  • Advantages of a DST
  • Uses of a DST Structure in a Section 1031 Exchange Programs
  • Uses of DST Structure for Cash Investors Who May Want to 1031 Exchange on a Future Sale
Dst Diversification Strategies
  • Describe the Risk of Asset Concentration – Putting All Your Eggs in One Basket
  • Discuss Reduction of Risk by Acquiring a Diversified DST Replacement Property Portfolio
  • Example of a Diversified DST Portfolio
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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AK CLE 1.5
     
  • Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
     
  • AL CLE 1.7
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • IN CLE 1.7
     
  • This program has been approved by the Indiana Commission on Continuing Legal Education. Participating attorneys are eligible to receive up to 1.7 hours of Distance Education credit.
     
  • MO CLE 2.0
     
  • This program has been approved by the Missouri Bar for 2.0 hours of CLE.
     
  • NH MCLE 1.6
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 95 Minutes.
     
  • NJ CLE 2.0
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.0 hours of total CLE credit.
     
  • NM CLE 1.6
     
  • This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hours of credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • NY CLE 2.0 including Areas of Professional Practice 2
     
  • This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 2.0 credit hours in the area(s) of Areas of Professional Practice for 2.00 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
     
  • OH CLE 1.75
     
  • This course has been approved by the Ohio Supreme Court Commission on Continuing Legal Education for 1.75 CLE credit hours. Please note: In order to receive OH CLE credit for this audio conference you MUST use the streaming option and enable and complete the required progress checks. This course is considered Self-Study.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WI CLE 2.0
     
  • This program has been approved by the Board of Bar Examiners for 2.0 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 2.0
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 2.0 MCLE hours.
     
  • CPE 2.0 including Taxes 2
     
  • Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, tax managers, attorneys, tax preparers, CFOs, controllers, presidents, vice presidents, business owners and managers, CEOs, estate and financial planners, and real estate professionals.

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Why Lorman?

Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Louis J. Rogers, Esq.

Louis J. Rogers, Esq.

Capital Square

  • Founder and CEO of Capital Square Realty Advisors, LLC, a real estate investment and advisory firm that structures real estate investments, including investments using the Delaware Statutory Trust, or DST, structure for Section 1031 exchange investors
  • Influential tax, securities, and real estate attorney
  • Conducts regular seminars and workshops on Section 1031 exchanges and Delaware statutory trusts
  • Serves as a consultant and expert witness on matters relating to Regulation D private placements, REITs, Section 1031 exchanges, TIC and DST programs, real estate funds, FINRA licensed broker-dealers and RIAs
  • Active in many bar and real estate security trade groups
  • Author of ‘Section 1031 Exchanges: How to Swap Till Ya’ Drop, Building Family Wealth While Minimizing Taxes’, which provides helpful analysis on a range of tax-advantaged real estate investments
  • J.D. Degree, University of Virginia School of Law; B.S. Degree, with highest honors, Northeastern University; B.A. Degree, with honors, M.A. Degree, Jurisprudence, Oxford University
  • Adjunct faculty at the College of William and Mary and the University of Virginia School of Law
  • Can be contacted at 804-833-1031 or [email protected]
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Over 38 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 412124
Published 2025
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