Course Description: This course is designed to acquaint you with the principal rules for a real estate transfer to qualify as a tax-free exchange under Section 1031 of the Internal Revenue Code.

Course Level: Basic

Course Prerequisites: None

Delivery Method: Self-study

At the end of this course, you will be able to: 

• Understand the statutory requirements for application of Section 1031; 
• Know the attributes of qualifying property; 
• Identify and know the property uses which preclude section 1031 exchange treatment; 
• Identify and know the considerations which prevent and permit property so owned from use in a 1031 exchange; 
• Identify a multi-party exchange; and 
• Know the basics about the safe harbor provided by the use of a qualified intermediary in a 1031 exchange.

CPE

1.5

CLE

N/A