Members Only Study Group: 1031 Exchanges are Back: Update on Trends in 2014

Sep 18, 2014 02:00pm -
Sep 18, 2014 03:00pm
(GMT-5)

Event Description

 

1031 Exchanges are Back: Update on Trends in 2014 

September 18, 2014 at 2pm EST

 

Sponsored by ASSET PRESERVATION, Inc.


 

Special Thanks to Our Sponsor
ASSET PRESERVATION, INC
 

Established in 1990,
Asset Preservation, Inc.
(API) is a leading national Qualified Intermediary (QI), having successfully facilitated over 150,000 IRC Section 1031 tax deferred exchanges
 

 

 

  

The AAA-CPA is currently seeking moderators for future programs.
If interested, please email
studygroups@attorney-cpa.com

 

 

 

Presented by: Scott R. Saunders

 

Course Description

1031 exchange activity is surging. This webinar provides a concise and thorough overview of IRC Section 1031 tax deferred exchanges. In addition to covering critical IRS time deadlines, "like-kind" requirements and other exchange related issues, the class will provide a summary of current developments including reverse exchanges, partnership/LLC issues, applicable Revenue Rulings, PLR's and other IRS guidance on current issues related to exchanges.

 

Learning Objectives

  • Help tax/legal advisors understand what types of real and personal property can qualify for non-recognition treatment in an exchange and also what types of property are excluded from 1031 tax deferral;
  • Obtain a solid understanding of the wide range of like-kind property that qualifies for a 1031 exchange and also discuss various creative property alternatives available to taxpayers;
  • Learn the exchange equation and the requirements for full or partial tax deferral including understanding cash boot and mortgage boot;
  • Understand the reasons why taxpayers exchange and how a tax deferred exchange can help taxpayers improve their position in the market
  • Understand how higher capital gain taxes and the net investment income tax have increased taxation for real estate investors by 58%
  • Full (and partial) tax deferral and the exchange trends affecting investors in 2014 

 

Scott R. Saunders is Senior Vice President with Asset Preservation, Inc. (API), a subsidiary of  Stewart Information Services Corporation (NYSE: STC). Scott has an extensive background in Internal Revenue Code §1031 tax deferred exchanges, having been involved in structuring thousands and thousands of §1031 exchanges during his twenty six years in the exchange industry.

He holds a Business Economics degree from the University of California at Santa Barbara. Asset Preservation is a leading national IRC §1031 Qualified Intermediary and has successfully completed over 150,000 §1031 tax deferred exchanges throughout the nation. Click here to read Scott's full biography.

 

Registration Fee*

 

CPE/CLE Credit: $15.00

Non CPE/CLE Credit: FREE**

 

* Registration for study groups are only available online via the Calendar of Events section of our website. Phone and email reservations will not be accepted. Registration for each program closes 1 day prior at Noon eastern. Dial-in number and access code will be emailed along with the materials for this program one day prior to the teleconference.

 

** Study Groups are ONLY complimentary by pre-registering and participating on the day of the program. If you miss a study group the day of the program you may purchase from our online store. 

 

CONTINUING EDUCATION INFORMATION

AAA-CPA  continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and CLE. Of course, the decisions of various state authorities determine the actual credit granted. There are no prerequisites or advance preparation requirements for this course.

Accounting CPE/Legal CLE/MCLE

The American Association of Attorney-CPAsis 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.learningmarket.org. These programs meet the NASBA standards of 1 (50 minute) hour of instruction. 

CLE varies by state. Though we are accredited for CLE in both TX and PA they will not accept study groups for credit. We are currently working on arranging for provider status for these programs through those states. If you require CLE in a specific state, please send a request to studygroups@attorney-cpa.com and we will do our best to arrange for CLE credit. Please note that most state bars will accept our Certificates of Attendance sent in by the attorney and NOT charge a fee.

 


Event Type:Study Group
Category:Study Group
Early registration ends on May 13, 2014.
Regular registration starts on May 14, 2014 and ends on Sep 16, 2014.
Late registration starts on Sep 17, 2014.
(GMT-05:00) Eastern Time (US & Canada)