Description
This is an intermediate level course designed to give financial advisors and planners an overview of the tax-deferred real estate exchanges – Sections 1031 and 721 of the Internal Revenue Code.
Learning Objectives
At the conclusion of this course the student will be able to:
• Understand the definition of a 1031 exchange and the type of real estate that qualifies for an exchange
• Understand the timelines, potential benefits and limitations of the 1031 exchange
• Understand the definition and components of a 721 UPREIT Exchange