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.
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