This course is designed to provide discussion of certain advanced concepts relevant to 1031 exchanges. Topics will include partnership or corporate restructuring in close proximity to an exchange (i.e., "drop and swaps"), the impact of seller-financing in an exchange, refinancing relinquished or replacement property before or after an exchange, and discussion of "parking" transactions like reverse and improvement exchanges. Other common issues that can add to the complexity of a particular exchange will also be discussed. This course will touch on general 1031 requirements as well, but is more geared toward practitioners who already have some working knowledge around tax-deferred exchanges.
Matthew Douglas, JD, Accruit
Martin Edwards, JD, CES, Accruit