An IRC 1031 tax-deferred exchange is often viewed as a go-to-real estate tax and estate planning tool but sometimes its more valuable applications are less obvious. This CLE program goes beyond the fundamentals to explore sophisticated exchange strategies, structuring opportunities, and practical issue-spotting techniques that attorneys can use to better advise clients in real estate, tax, business, and transactional matters.

Designed for attorneys with prior exposure to 1031 exchanges, this course provides both a concise refresher on core exchange rules and a deeper look at advanced planning concepts. Through practical examples, real-world scenarios, and instructor anecdotes, attendees will learn how to recognize opportunities where a 1031 exchange may preserve capital, enhance transaction flexibility, and be a solution to multiple objectives.

• Key rules and recurring issues under IRC 1031 tax-deferred exchanges
• Replacement property options, planning considerations, and strategic selection
• Vesting, tax ownership, and entity restructuring issues in proximity to an exchange
• The treatment of real and personal property after the Tax Cuts and Jobs Act
• Cost segregation considerations
• Installment Sales and 1031 Exchanges – combining two tax deferral strategies to get the deal done
• Practical guidance for identifying less obvious client situations where exchange planning may provide value

By understanding these advanced strategies and the many nuances’ of 1031 exchanges, attorneys will be better equipped to identify creative exchange opportunities, avoid common structuring pitfalls, and provide more comprehensive counsel to clients involved in investment real estate transactions.