1031 Exchange Basics Real Estate Agent CE Class

This presentation provides a practical overview of Section 1031 exchanges, explaining how real estate investors can defer capital gains taxes by properly structuring like-kind property exchanges, understanding the math, rules, timelines, and special transactional issues involved.

1031 Exchange Basics, 0009 is a Louisiana Real Estate Commission approved continuing education class worth 2 hours of credit upon completion.

Learning Objectives:

• Explain the purpose of a 1031 tax-deferred exchange and how it can be used as a strategic tool for real estate investors
• Identify the basic eligibility requirements for a 1031 exchange, including like-kind property, qualifying use, and the same taxpayer rule
• Understand the importance of proper timing and planning, including the 45-day identification period and the 180-day exchange period
• Recognize common pitfalls and mistakes that may result in a partially taxable or failed exchange, such as taking boot or missing deadlines
• Identify common transactional scenarios where a 1031 exchange may apply, including rental properties, mixed-use properties, and time-sensitive acquisitions
• Understand the role of the Qualified Intermediary and why early involvement is critical to preserving exchange eligibility
• Recognize opportunities to add value for clients by raising the 1031 exchange conversation early in the transaction process
• Increase confidence in identifying and referring potential 1031 exchange opportunities.

Download the Class Student Materials

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