A Guide to IRC 1031 Tax Deferred Exchanges

This class provides both newly admitted and more experienced practitioners with a comprehensive review of IRC 1031 Tax Deferred Exchanges and the role that statute plays in real estate transactions that utilize this tax deferral strategy including discussions of the statutory history of 1031 Tax Deferred Exchanges, reasons for employing IRC 1031, in-depth discussion of the definition of "like-kind exchange" and its treatment by the IRS, Tenant-In-Common properties, REITs, treatment of vacation and second homes under IRC 1031, forward exchanges, reverse exchanges, and an in-depth discussion of the mechanics of properly conducting a tax deferred exchange under IRC 1031 including required and recommended documentation and the role of both the attorney and Qualified Intermediary in the transaction.
This course is appropriate for both newly admitted attorneys and experienced attorneys.
 

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Instructor(s):

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Todd Pajonas, Esq.

Todd Pajonas, Esq. is one of the founders and principals of Legal 1031 Exchange Services, a full service 1031 Tax Deferred Exchange Qualified Intermediary. As an attorney Todd brings his…
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Matthew Scheriff, CPA

Matthew Scheriff is one of the founders and principals of Legal 1031 Exchange Services, a full service 1031 Tax Deferred Exchange Qualified Intermediary. As an accountant Matt brings his professional…
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PRACTICE AREA:

ACCREDITED STATES:NY

Class materials