Course Information

Course No:  9230622

Course Name:  Concepts and Mechanics of Exchanges

Field of Study:    Taxes

Course Description:  

While tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.

Learning objectives: After completing this section, you should be able to:

Course Material: Online Material

Program level: Overview

Prerequisites: Basic math

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   13.5

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.