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1031 Exchanges And The DST: What Attorneys Need to Know

SKU: TFE1400
General Credits
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This CLE program will discuss one of the tools owners of investment property can take advantage of, IRC section 1031!

Over the course of this CLE program, we will review:

  • The evolution of 1031 exchanges
  • The impact of the most recent IRS Notice 2020-23 on active and upcoming exchanges
  • The effect of COVID-19 on their deadlines
  • The advantages of investing through Delaware Statutory Trusts

Lecturer Bios

Matthew E. Rappaport, Esq.

Matthew E. Rappaport concentrates his practice in Taxation as it relates to Real Estate, Corporations, Partnerships, and Trusts & Estates. He advises clients regarding tax planning and structuring for generational wealth transfer, commercial real estate enterprises, business transactions, and cross-border considerations. He primarily advises real estate professionals, financial professionals, and closely held business owners. He also functions like a subcontractor for other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise.

Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York and is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association. He was the Co-Vice Chair of the Tax Committee of the Nassau County Bar Association from June 2015 until June 2016.

He serves on the Sales, Exchanges, and Basis Committee of the American Bar Association Taxation Section as its liaison to the Young Lawyers Committee and Diversity Committee. Mr. Rappaport has authored articles for the Nassau Lawyer, Thomson Reuters’ Journal of Real Estate Taxation, The Tax Adviser, and the Journal of Taxation of Investments. He has spoken before the American Bar Association about tax planning for real estate development and 1031 exchanges; he has also spoken before the National Conference of CPA Practitioners about estate, gift, and income tax planning. He is a founder of the young professionals networking group Hydra Collective.

Zachary Kramer

Zachary Kramer leads daily discussions over the phone with taxpayers and their advisors, and meets with potential clients in person to see if an exchange should be considered as part of their real property sale. He ensures that he is always available to answer questions in order to address the needs and concerns of all parties involved prior to entering into an exchange, as well as operating and advising on said exchanges until their conclusion, whether by phone or email. He also advises real estate attorneys, accountants, financial advisors, bankers and title insurance companies on proper procedure and 1031 exchanges when their clients are contemplating a 1031 exchange that goes beyond their understanding of the tax code.

Zachary Kramer has years of experience working in both the 1031 and title insurance industries, and personally operated hundreds of exchanges to their successful completion. As the Senior 1031 Exchange Coordinator for Riverside 1031, Zach also focuses on providing important industry updates and quality continued education classes for attorneys, brokers and accountants as well.

Daniel Raupp

Under Daniel's guidance since 2000, Fortitude Investment Group, LLC has guided clients into over $1 billion worth of securitized real estate investment offerings directly and indirectly, in both the DSTs for 1031 Exchanges and REITs. In the areas of real estate, tax advantaged investments, insurance, retirement, and estate planning, he is able to set up comprehensive, individually tailored client portfolios designed to help remove market volatility and maximize income potential without undue risk. Inspired by his father's dedication to customer service and hard work, Daniel directs a range of strategic initiatives in the firm to successfully leverage core competencies in tax efficient investing, alternative investments, and operational excellence to create customer value. His credentials include a Series 7 General Securities Representative (GS) License, Series 24 Principal of General Representatives License, Series 63 Uniform Securities Agent License, and a Life/Accident and Health Agent License.

Len Berkowitz, Esq

Len is the Managing Director of Riverside TACS. In this role, Len provides sophisticated international tax advice and cost segregation services to a broad array of clients.

Len has over twelve years of experience as a tax practitioner.

Throughout his career, Len has worked with his clients to structure their investments, operations and businesses in a tax efficient and economically viable manner. Len’s clients have included large multinational corporations, investment funds, small and medium sized business entities, and high net worth individuals. His experience with these diverse clients facilitates his ability to understand his clients’ needs no matter their size or their structure, and enables him to provide practical tax advice and meaningful tax savings for his clients. Len has spoken at several professional conferences on various tax matters.

He has received his Bachelors of Science in Accounting from Touro College, and his JD from Fordham University School of Law. He is admitted to the New York State Bar.

Jeffrey Kienoski

Since Founding Fortitude Investment Group, Jeffrey has been providing accredited investors with real estate investment opportunities utilizing the Delaware Statutory Trust (DST) for their 1031 exchange needs. A licensed registered representative since 1995, he provides wealth management solutions for investors nationally and internationally, focusing on access to multiple investment products from multiple firms. Jeffrey’s credentials include a Series 7 General Securities Representatives (GS) License and a Series 63 Uniform Securities Agent License. In addition Jeffrey holds his Life, Accident and Health Agents License.

The National Academy of Continuing Legal Education is a Florida Bar Accredited CLE Sponsor (Sponsor # 0185716). To view our full accreditation details, please click here.

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