The Nuts and Bolts of IRS 1031 Exchanges
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 57
- Category:
- ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Arthur Werner | Shelli Huston, CPA, MS
- Course Levels:
- Update
- Duration:
- 2 Hours
- License:
- Access for 30 day(s) after program date.
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 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.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
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
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| 1031 Exchange Update handout (312 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (137 KB) | Available after Purchase |
Faculty
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.
Shelli Huston, CPA, MS Related seminars and products
Dates
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Thu, Jun 30, 2022 - 10:00am to 11:52am CDT
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Sat, Jul 09, 2022 - 12:00pm to 01:52pm CDT
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Thu, Jul 14, 2022 - 02:00pm to 03:52pm CDT
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Fri, Jul 22, 2022 - 09:00am to 10:52am CDT
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Fri, Jul 29, 2022 - 10:00am to 11:52am CDT
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Sat, Aug 06, 2022 - 12:00pm to 01:52pm CDT
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Mon, Aug 15, 2022 - 02:00pm to 03:52pm CDT
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Mon, Aug 22, 2022 - 09:00am to 10:52am CDT
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Mon, Aug 29, 2022 - 10:00am to 11:52am CDT
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Thu, Sep 08, 2022 - 12:00pm to 01:52pm CDT
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Thu, Sep 15, 2022 - 02:00pm to 03:52pm CDT
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Fri, Sep 23, 2022 - 09:00am to 10:52am CDT
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Fri, Sep 30, 2022 - 10:00am to 11:52am CDT
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Sat, Oct 01, 2022 - 12:00pm to 01:52pm CDT
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Fri, Oct 14, 2022 - 02:00pm to 03:52pm CDT
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Thu, Oct 20, 2022 - 09:00am to 10:52am CDT
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Mon, Oct 31, 2022 - 10:00am to 11:52am CDT
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Sat, Nov 05, 2022 - 12:00pm to 01:52pm CDT
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Fri, Nov 11, 2022 - 02:00pm to 03:52pm CST
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Wed, Nov 16, 2022 - 09:00am to 10:52am CST
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Tue, Nov 22, 2022 - 10:00am to 11:52am CST
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Wed, Nov 30, 2022 - 12:00pm to 01:52pm CST
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Tue, Dec 06, 2022 - 02:00pm to 03:52pm CST
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Sat, Dec 10, 2022 - 10:00am to 11:52am CST
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Thu, Dec 15, 2022 - 12:00pm to 01:52pm CST
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Thu, Dec 22, 2022 - 02:00pm to 03:52pm CST
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Wed, Dec 28, 2022 - 09:00am to 10:52am CST
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Yellow Book No
Course Developer Arthur Werner
Date Added to Catalog 07/13/2021
Original Recording Date 07/15/2021
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
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Overall: 57
Total Reviews: 57
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