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Live Webcast Replay

The Updated Nuts and Bolts of IRC Section 1031 Exchanges

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  Tax |  IRS Approved
Arthur Werner |  Jordon Rosen, CPA, MST, AEP®
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning.

Updated August 2022

Basic Course Information

Major Subjects
  • Complete explanation of IRC §1031
  • Understand when to use a tax-deferred exchange
  • Changes made to the technique in the Tax Cuts and Jobs Act
  • Advantages and disadvantages of paying the tax versus using an exchange
  • Understand the definition of like-kind property
  • Understand what a qualified intermediary is
  • Understand the need for an exchange accommodation title holder
  • Understand a reverse exchange
  • Understand a build-to-suit exchange
  • Understand the forty-five-day rule and how to calculate it
  • Precautions for property identification
  • Investment property versus property held for sale

Learning Objectives
  • To provide tax practitioners with an understanding of the mechanics of a tax-deferred exchange and the value of applying it in tax and financial planning  

Course Materials


Arthur Werner's Profile

Arthur Werner Related seminars and products

Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.  In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.  Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

Jordon Rosen, CPA, MST, AEP®'s Profile

Jordon Rosen, CPA, MST, AEP® Related seminars and products

With over 43 years of accounting experience, Jordon N. Rosen, CPA, MST, AEP® (Distinguished) is a former Director and shareholder at the Wilmington, Delaware CPA firm of Belfint, Lyons & Shuman, where he headed the firm’s estate and trust practice and provided estate, trust and income tax consulting and compliance services to the firm’s higher net worth clients and business owners.  He also served as Director of Tax Practice Quality Control for the firm, providing oversight of the firm’s adherence to its risk management policies.  

Mr. Rosen is a past President of the National Association of Estate Planners and Councils (NAEPC), which in 2020 inducted him into the Estate Planning Hall of Fame.   He has also served as president of the Delaware Estate Planning Council and the Chester County, PA Estate Planning Council.  Mr. Rosen is also the past Chair of the Tax Committee of the Delaware State Chamber of Commerce, is a past member of the AICPA Trust, Estate and Gift Technical Resource Panel and Tax Reform Resource Task Force, as well as a member of the editorial board of Thomson Reuters Focus publication and has served as chairperson of the Nemours Planned Giving Committee.  

Jordon is a licensed CPA in Delaware and Pennsylvania and is a member of the Pennsylvania Institute of CPAs, Delaware Society of CPAs and the AICPA Tax Section.  He also holds the designation of Accredited Estate Planner and has been recognized as a 5-Star Wealth Manager by Philadelphia Magazine and Delaware Today.   

Mr. Rosen is a frequently sought out speaker both locally and nationally on income, estate and trust tax planning and related issues and has published more than 100 articles.  He has been a frequent television and radio guest and a past host of Money Talk on 1450-WILM.  He received his undergraduate degree in Accounting from Temple University and his Masters degree in Taxation from Widener University.


Wed, Oct 18, 2023 - 09:00am to 10:54am CDT
Sat, Oct 28, 2023 - 11:00am to 12:54pm CDT
Wed, Nov 08, 2023 - 09:00am to 10:54am CST
Wed, Nov 29, 2023 - 09:00am to 10:54am CST
Wed, Dec 20, 2023 - 09:00am to 10:54am CST
Fri, Dec 29, 2023 - 11:00am to 12:54pm CST
Wed, Jan 10, 2024 - 09:00am to 10:54am CST
Wed, Jan 31, 2024 - 09:00am to 10:54am CST
Wed, Feb 21, 2024 - 09:00am to 10:54am CST
Thu, Feb 29, 2024 - 11:00am to 12:54pm CST
Wed, Mar 13, 2024 - 09:00am to 10:54am CDT
Wed, Apr 03, 2024 - 09:00am to 10:54am CDT
Wed, Apr 24, 2024 - 09:00am to 10:54am CDT
Mon, Apr 29, 2024 - 11:00am to 12:54pm CDT
Wed, May 15, 2024 - 09:00am to 10:54am CDT
Mon, Jun 03, 2024 - 03:00pm to 04:54pm CDT
Sat, Jun 08, 2024 - 11:00am to 12:54pm CDT
Wed, Jun 12, 2024 - 12:00pm to 01:54pm CDT
Thu, Jun 27, 2024 - 09:00am to 10:54am CDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 08/01/2022
Original Recording Date 08/02/22

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.8

Total Reviews: 44


Steven L

"The other exchanges would be a good course."

Eric B - baltimore, Maryland

"Love Art, referred a client and another CPA to take this exact course, while watching."

Thomas D - San Antonio, Texas

"Very good presentation"