Advanced Section 1031 Exchanges Training Class

Course ID: 8129

Advanced Section 1031 Exchanges Training Seminar

Advance Your Ability to Conduct These Complex Transactions

Section 1031 exchanges are some of the most innovative and complex property transactions available. Handling these advanced exchanges requires more than a passing knowledge of the rules governing them. You need a solid, in-depth understanding of the procedures and considerations involved in order to bring them to a satisfactory conclusion. Expand your ability to conduct and participate in these multi-faceted transactions.

Turn your basic knowledge of Section 1031 concepts and procedures into an authoritative command of the complex issues involved. This advanced seminar will provide you with practical tools and strategies you can use when participating in more complicated exchanges. Take a closer look at sophisticated transactions including delayed, reverse and build-to-suit exchanges as well as those involving corporations and partnerships. Address the specialized tax and financial implications to make sure your business deals are in alignment with the law and ensure you choose the right financing options. Stay ahead of the game with this advanced update.

Knowledgeably handle partial exchanges and issues involving closed sales.
Compare safe harbor vs. non-safe harbor reverse exchanges and receive valuable tools for structuring, planning and executing these transactions.
Handle build-to-suit exchange issues, including title concerns and semi-reverse exchanges.
Keep in compliance with important GAAP reporting requirements and choose the most advantageous financing options.


	Agenda
	DELAYED EXCHANGES Denise Price, 8:30 - 9:30 Handling Closing Prorations Unresolved Deferred Exchange Issues Partial Exchanges of a Portion of the Proceeds Closed Sales - Conversion to Exchange and Recession Issues REVERSE EXCHANGES Denise Price, 9:30 - 10:30 Review of Revenue Procedure 2000-37 Comparing Safe Harbor vs. Non-Safe Harbor Exchanges Agency Requirements Critical Time Frames Structuring and Planning Reverse Exchanges Required Procedures and Documentation Taxes and Fees Financing and Closing Considerations BUILD-TO-SUIT EXCHANGES Denise Price, 10:45 - 12:00 Identifying the Property Utilizing an Intermediary - Who May Hold Title to the Parked Property? Boot Issues - What Constitutes a Real Property Improvement? Title Concerns Same Taxpayer Requirement Use of Single-Member LLCs Construction Exchanges in Reverse or "Semi-Reverse" Exchanges Parking Arrangements Involving Build-to-Suit Transactions EXCHANGES INVOLVING CORPORATIONS AND PARTNERSHIPS Michael Yesk, 1:00 - 2:15 Corporate Issues Exchanges Among Affiliates Effect of Consolidated Groups and Reorganization Provisions Replacement Property Options Financial Reporting Issues Partnership Issues Revenue Procedure 2002-22 Tenancy in Common Interests as Replacement Property Section 708 Terminations, Mergers and Divisions TAX AND FINANCIAL ISSUES Michael Yesk, 2:15 - 2:45 and 3:00 - 3:30 GAAP Reporting Requirements IRS Form 8824 Basis and Depreciation Expenses and Transaction Costs Financing Issues and Techniques Pay Down/Pay Up, Seller Carryback and Other Types of Financing Mortgage Boot Netting Issues Rules Relating to Pre- and Post-Exchange Refinancing OTHER EXCHANGE CONSIDERATIONS Michael Yesk, 3:30 - 4:40 Exchanges Between Related Parties Personal Property Exchanges Fractional Interest Acquisitions Installment Sales: Problems and Solutions Treatment of Selling Expenses

Audience

This seminar will benefit accountants, attorneys, real estate professionals and tax professionals who want to deepen their knowledge of the concepts and procedures involved in Section 1031 exchanges. Property managers, lenders, title professionals and financial planners who want to gain insight into these complex transactions will also find value in the information presented at this seminar.