Gain a better understanding of 1031 exchanges as well as some current updates and options that came from the new tax bill.
Section 1031 governing tax-deferred exchanges has been in the Internal Revenue Code since 1921. However, many people are unaware of the concept of a Section 1031 exchange and do not understand the advantage of structuring exchanges when selling investment or business real estate.
This material will demonstrate step-by-step the tax consequence of an exchange compared to a taxable sale and discuss the many benefits of structuring an exchange. You will learn about DSTs, the entity of choice for Section 1031 exchange programs, and how to diversify and reduce risk by acquiring a portfolio of DST replacement property.
You will leave with knowledge that may help you build your family wealth through Section 1031 exchanges and diversify to reduce risk. Also, real estate professionals will leave with detailed knowledge they can use to help their clients with future exchanges.
Learning Objectives:
- You will be able to discuss the technical requirements to qualify for tax deferral under Section 1031 and the many advantages of structuring an exchange.
- You will be able to describe the uses and benefits of a Delaware statutory trust, including uses in Section 1031 exchange programs.
- You will be able to recognize the ability to reduce risk by acquiring a diversified Section 1031 replacement property portfolio.
- You will be able to identify a variety of Section 1031 exchange structures and strategies.
Section 1031 Exchanges
• What Is a Section 1031 Tax-Deferred Exchange?
• Why Use a Section 1031 Exchange?
• What Types of Properties Qualify for Section 1031?
• Exchange Myths
• Section 1031 in Detail, Including Like-Kind Properties
• Technical Requirements
• Estimate the Tax Consequences of Exchange vs. Sale
• Exchange Opportunities
• Exchange Strategies, Including Use of a Series of Exchanges to Build Family Wealth Over a Lifetime and Potential Tax Forgiveness on Death
Delaware Statutory Trusts
• What Is a Delaware Statutory Trust?
• Advantages of a DST
• Uses of a DST Structure in a Section 1031 Exchange Programs
DST Diversification Strategies
• Describe the Risk of Asset Concentration – Putting All Your Eggs in One Basket
• Discuss Reduction of Risk by Acquiring a Diversified DST Replacement Property
• Portfolio
• Example of a Diversified DST Portfolio
Credit Information (Sponsored by Lorman Education Services):
- CLE
- CPE
- NASBA
For Detailed Credit Information page
click here
Only registered attendee will receive continuing education credit.
Faculty
Louis J. Rogers, Esq., Capital Square 1031, LLC
- Founder and CEO of Capital Square 1031, LLC, a real estate investment and advisory firm that structures real estate investments for high net worth investors, including investments using the Delaware statutory trust, or DST, structure for Section 1031 exchange investors
- CEO of Rogers Realty Advisors, LLC, a private equity and investment banking firm that manages real estate funds and provides investment banking services for owners, operators, developers, managers and sponsors of real estate programs, including Tenant-In-Common (TIC) and DST programs, REITs, and real estate funds
- Influential tax, securities and real estate attorney
- Conducts regular seminars and workshops on Section 1031 exchanges and Delaware statutory trusts
- Serves as a consultant and expert witness on matters relating to Regulation D private placements, REITs, Section 1031 exchanges, TIC and DST programs, real estate funds, FINRA licensed broker-dealers and RIAs
- Active in many bar and real estate security trade groups
- J.D. degree, University of Virginia School of Law; B.S. degree, with highest honors, Northeastern University; B.A. degree, with honors, and an M.A. degree, jurisprudence, Oxford University
- Can be contacted at 804-833-1031 or LRogers@capitalsquare1031.com
(Not available outside the US)