Skip to main content
Not Found
Live Webcast Replay

The Updated Nuts and Bolts of IRC Section 1031 Exchanges


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   1
Category:
ACPEN Tax Institute |  Tax
Speakers:
Arthur Werner |  Jordon Rosen, CPA, MST, AEP®
Course Levels:
Update
Duration:
2 Hours
License:
Access for 30 day(s) after program date.

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


Description

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

Speaker

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.


Dates

Mon, Aug 22, 2022 - 09:00am to 10:54am CDT
Mon, Aug 29, 2022 - 10:00am to 11:54am CDT
Thu, Sep 08, 2022 - 12:00pm to 01:54pm CDT
Thu, Sep 15, 2022 - 02:00pm to 03:54pm CDT
Fri, Sep 23, 2022 - 09:00am to 10:54am CDT
Fri, Sep 30, 2022 - 10:00am to 11:54am CDT
Sat, Oct 01, 2022 - 12:00pm to 01:54pm CDT
Fri, Oct 14, 2022 - 02:00pm to 03:54pm CDT
Thu, Oct 20, 2022 - 09:00am to 10:54am CDT
Mon, Oct 31, 2022 - 10:00am to 11:54am CDT
Sat, Nov 05, 2022 - 12:00pm to 01:54pm CDT
Fri, Nov 11, 2022 - 02:00pm to 03:54pm CST
Wed, Nov 16, 2022 - 09:00am to 10:54am CST
Tue, Nov 22, 2022 - 10:00am to 11:54am CST
Wed, Nov 30, 2022 - 12:00pm to 01:54pm CST
Tue, Dec 06, 2022 - 02:00pm to 03:54pm CST
Sat, Dec 10, 2022 - 10:00am to 11:54am CST
Thu, Dec 15, 2022 - 12:00pm to 01:54pm CST
Thu, Dec 22, 2022 - 02:00pm to 03:54pm CST
Wed, Dec 28, 2022 - 09:00am to 10:54am CST

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. anne.taylor@acpen.com, (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: www.nasbaregistry.org
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 help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video

Reviews

5
4
3
2
1

Overall:      5

Total Reviews: 1

Please wait ...

Back to Top