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Product ID: 400826EAU
 
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Applying 1031 Knowledge in the Real World

OnDemand Webinar (89 minutes)

Learn about the key issues impacting real estate 1031 like-kind exchanges. Many real estate investors and advisors do not understand the multitude of options availed by the broad definition of like-kind under Section 1031 of the Internal Revenue Code. They also do not understand the key requirements of the exchange structure. This topic helps such persons recognize opportunities to build wealth and explore options presented by this tax-savings tool, and how to make sure the benefits are preserved by setting up the proper structure. Learn how all could be lost by misunderstanding the definition of qualified intermediary. Failing to perform due diligence can lose money for investors and incur liability for advisors. This information is critical for real estate investors who want to maximize return on investment and for advisors who serve them.

Authors

Greg Lehrmann, J.D., Asset Preservation, Inc.

Agenda

Overview

• Impact of Taxes on Sellers of Real Estate

• Resurgence of Demand for 1031s

• Review of Statute

Like-Kind Developments

• Stunning Breadth of Definition of Like-Kind for Real Estate

• Water Rights

• Conservation Easements

• Oil, Gas, and Other Minerals

• Vacation Homes

• Dealer Property

• Delaware Statutory Trusts (DSTs) - Big Trend With 1031s

• Entities

• Partnerships

Exchange Developments

• Constructive Receipt

Qualified Intermediary Developments

• Weak Definition of Qualified Intermediary

• How to Protect Exchange Funds

Ethical Considerations

• Failure to Mention 1031s

• Negligent Due Diligence of Qualified Intermediaries

• Requests for Backdating of Identifications

Additional Formats

Audio & Reference ManualMore Info