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Like Kind Real Estate Exchanges

Gain a better understanding of 1031 exchanges as well as some current updates and options that came from the new tax bill.

You will be presented with recent updates and techniques involving 1031 exchanges as well as how these can be used to benefit clients. Due to changes in reporting and auditing, the IRS and state taxing authorities have gotten very good at identifying and disallowing 'drops and swaps' and 'swaps and drops'. Mr. Miller will discuss different techniques that can be used to solve many partnership breakup problems when a 1031 exchange is taking place. In addition, he will discuss how recent developments in the law and 'out of the box' (but legal) transactions can be implemented to save your clients exchange.

Learning Objectives

  • You will be able to identify the concepts and statutory requirements of 1031 tax deferred exchanges after the changes created by the Tax Cuts and Jobs Act
  • You will be able to identify common techniques to resolve partnership issues in 1031 exchanges.
  • You will be able to identify how 1031 exchange transactions are structured.
  • You will be able to identify recent IRS rulings and techniques to save your client's 1031 exchanges.

Runtime: 100 minutes
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Why Lorman?

Over 32 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

Review of 1031 Requirements - Including Changes to Section 1031 Resulting From the Recently Enacted Tax Cut and Jobs Act

Partnership and LLC Issues

  • How to Successfully Advise Concerning Partnership Breakups and Split-Ups, Including a Discussion of Various Techniques Frequently Used

Legally "Extending" the 1031 Timelines

  • Recent Developments in Related Party Exchanges
  • Using the Purchase of a Leasehold Interest and Seller Carryback Financing to Complete the Exchange
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Why Lorman?

Over 32 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

OnDemand Webinar

This course was last revised on September 21, 2018.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.5 including Taxes 2.5
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study 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: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.5 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.5 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement 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.
     
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Why Lorman?

Over 32 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

James I. Miller, Esq.

James I. Miller, Esq.

Investment Property Exchange Services, Inc.

  • Senior vice president and Western Operations Counsel for Investment Property Exchange Services, Inc. (IPX1031®), a full-service exchange facilitator for all types of 1031 tax deferred exchanges
  • Prior to joining IPX1031® in 2003, he practiced law for fourteen years in Buffalo, New York and represented buyers, sellers, homebuilders and developers in commercial and residential real estate transactions ranging from multi-million dollar shopping centers to single-family homes
  • Frequent lecturer to accountants, attorneys, financial planners and real estate brokers and agents on the subject of 1031 exchanges
  • He is one of two approved 1031 instructors in the U.S. for the Realtors Land Institute (RLI) and a recipient of their Instructor Excellence Award in 2008, 2012 and 2013
  • Member of the New York State Bar Association
  • J.D. degree, Villanova University School of Law; B.A. degree, The Pennsylvania State University
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Why Lorman?

Over 32 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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Pay once and get a full year of unlimited training in any format, any time!

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Product ID: 404870
Published 2018
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