Gain a better understanding of 1031 exchanges as well tax strategies, including DSTs.
Section 1031 governing tax-deferred exchanges have 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 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.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
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
- Status of Bills in Congress
Delaware Statutory Trusts
- What Is a Delaware Statutory Trust?
- Advantages of a DST
- Uses of a DST Structure in a Section 1031 Exchange Programs
- Uses of DST Structure for Cash Investors Who May Want to 1031 Exchange on a Future Sale
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
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on March 1, 2022.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.7
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.7 hours credit.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
- MO CLE 2.0
- This course qualifies for self-study CLE credit in Missouri.
- NM CLE 1.6
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.6 hours of credit.
- RI CLE 2.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 2.0 hours of CLE credit.
- VT CLE 1.5
- This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Louis J. Rogers, Esq.
Capital Square 1031, LLC
- Founder and CEO of Capital Square Realty Advisors, LLC, a real estate investment and advisory firm that structures real estate investments, including investments using the Delaware Statutory Trust, or DST, structure for Section 1031 exchange investors
- Also, 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, M.A. degree, Jurisprudence, Oxford University
- Can be contacted at 804-833-1031 or [email protected]
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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