Massachusetts Continuing Education COURSE
1031 Tax-Deferred Exchanges
At some point in your career, a transaction may involve a property that’s part of a tax-deferred exchange. When this happens, will you be ready to guide your client through the process and ensure they meet the critical deadlines? By using an appropriately formed exchange, an investor can defer paying taxes on the profit from one investment and instead use all of the profits to fund another investment. An understanding of the basics will help licensees when working with investors who plan to use one or more properties in a 1031 tax-deferred exchange.
This two-hour course helps licensees become more comfortable with guiding clients through a 1031 tax-deferred exchange transaction and ensuring critical deadlines are understood and met.
Course highlights include:
- Section 1031 tax-deferred exchange definitions
- Starker’s Exchange background and application
- U.S. Internal Revenue Code requirements
- IRS Safe Harbor Guidelines
- Investor taxes advantages
- Setting up an exchange
- Selecting a Qualified Intermediary