Fundamentals of 1031 Exchanges Webinar
Jan 10
9:30 - 5:00 p.m.
Online
8-Tax
CPE Credits
- Recognize how to prepare IRS Form 8824.
- Determine 1031 exchange mathematics, including napkin test, boot and adjusted basis.
- Identify conceptual issues in 1031 exchanges.
- Outline advanced concepts, such as improvement exchanges, reverse exchanges, non-safe harbor exchanges and drop-and-swap.
- Determine ethics and client counseling issues.
- Identify how to evaluate and counsel clients about risk.
Highlights
- Statutory framework for 1031 exchanges
- Business and investment property characterization
- Deferred exchange rules and techniques
- Exchange mathematics: boot, gain and basis
- Reporting for failed exchanges (over two tax periods)
- Improvement, reverse and non-safe harbor exchanges
- Partnership and TIC issues: IRC Sec. 761
Registration
PICPA Member: $245
Nonmember: $345
More Information
Course No. 4171492E Level: Intermediate
Prerequisites:
Basic knowledge of tax return preparation or familiarity with investment real estate planning, brokerage or operations.
Notes
The log-in instructions will be sent by the California Society of CPAs at least one day before the webinar.
Speaker(s)
G Haislet
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