Our Speaker, Jeff Peterson!

What you'll learn:

• Overview of 1031 History
• Rational for 1031 / Benefits of §1031 - What is the Idea Behind §1031
• Basis / Mechanics of (non)Recognition of Gain
• Requirements for a 1031 Qualifying Property - held for productive use in a trade or business or for investment / Like-kind Property – real property for real property
• State Law Considerations and differences / Foreign Property
• Non-Qualifying Property - personal use property (2nd home), dealer property (inventory), stocks, bond, notes, partnership interests (tenant-in-common planning), trust interest, goodwill
• 45 Day Identification Period
• Identification Rules - 3-PROPERTY RULE, 200% RULE, 95% RULE
• 180 Day Exchange Period
• Consequences of Conducting a Partial Exchange and Receiving a Portion of the Proceeds or Other Property - Balance Value, Equity and Debt
• Complex Exchanges:
• Construction Exchanges-Making Improvements to the Replacement
• Reverse Exchanges Within the Safe Harbor of Rev. Proc. 2000-37
• Options for Parking Arrangements of 180 Days or More * UPDATE – New Case - Estate of Bartell

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