IPE 1031 is excited to present our upcoming webinar series on Section 1031 Exchanges. All webinars are FREE, with some professional continuing education credit opportunities available.
If you missed, or would like to re-watch, a webinar you may access the recordings in our webinar library by providing your contact information.
INTRODUCTION TO IRC SECTION 1031 EXCHANGES
November 11, 2020
This 1-hour course introduces attendees to tax-deferred exchanges under Section 1031 of the Internal Revenue Code. The presenter will provide basic examples to demonstrate how Section 1031 may be used by taxpayers to defer capital gains tax. Attendees will have an opportunity to “walk through” a real estate closing which includes an exchange and learn some common red flags for taxpayers to watch for who are considering an exchange.
SECTION 1031 EXCHANGES: INTERMEDIATE ISSUES AND RED FLAGS
November 18, 2020
During this 1-hour course, attendees will have an opportunity to dive deeper into I.R.C. Section 1031 Exchanges. The course begins with some basic exchange principles and moves quickly into some of the issues taxpayers face when contemplating an exchange. The course explores the related party rules, partnership issues, the role of a qualified intermediary, cash boot, and more.
SECTION 1031 EXCHANGES: LAND AND AGRICULTURAL ASSETS
December 9, 2020
During this 1-hour course, attendees will discover how I.R.C. Section 1031 interplays with the sale and purchase of land and agricultural assets. The course begins with an overview of how taxpayers use Section 1031 exchanges to defer capital gains tax. The presenter will touch on bonus depreciation and depreciation recapture issues common with agricultural assets, as well as related party issues that arise when taxpayers seek to keep farmland in the family. The course also covers red flags that arise frequently in connection with agricultural transactions, including partnership issues, trading down in value, and the use of reverse exchanges