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Dedicated CLE Manager
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Accreditation and CLE Rules for New York
The National Academy of Continuing Legal Education is an Accredited NYS CLE Provider.
The NY CLE Board maintains an Accredited Provider directory on their website. You can find us listed on the most recent directory at https://webfiles.nycourts.gov/public/2026-07/06.15.26.ap-list_0.pdf.
Experienced NY are required to take 24 credit hours every 2 years including 4 credit hours of Ethics and 1 credit hour of Diversity, Inclusion and Elimination of Bias and 1 credit of Cybersecurity, Privacy and Data Protection.
NY attorneys can earn all 24 CLE credit hours with us using our DVDs, Audio CDs, USB Stick, Online, and iOS/Android App courses.
*Beginning on July 1, 2023, experienced attorneys are now required to take at least 1 CLE credit in the category of Cybersecurity, Privacy and Data Protection in each compliance period. This new requirement applies to all attorneys due to re-register on or after July 1, 2023 (birthday is on or after July 1st). Please note that this does not change the total amount of credits required in your CLE period, the total requirement remains at 24 credits.
Experienced NY attorneys are required to complete their requirement every 2 years by their birthday with a 30 day automatic grace period. Attorneys admitted to practice in even years are due on even years and attorneys admitted in odd years are due in odd years.
New York attorneys must report that they are CLE compliant on their biennial registration form and must retain proof of compliance for a minimum of four years. National Academy of CLE issues a NY CLE Certificate of Attendance for all CLE activities as proof of compliance and we store the certificate in your CLE Account indefinitely.
Newly admitted attorneys must complete 16 CLE credits each year for the first two years following admission to the Bar. These are "transitional" courses and must include 3 Ethics, 6 Skills, and 7 Law Practice Management (LPM) or Professional Practice (PP) credits. Additionally, 1 credit of Cybersecurity, Privacy and Data Protection must be completed in either of the first two years.
Newly admitted attorneys must complete their CLE in the following formats:
Law Practice Management, Areas of Professional Practice, and Cybersecurity, Privacy and Data Protection-General:
any approved format, including non-participatory formats such as on-demand audio or video and live broadcast.
Ethics and Professionalism and Cybersecurity, Privacy and Data Protection-Ethics:
traditional live classroom, fully interactive videoconference, or simultaneous transmission with synchronous interactivity, such as web conference or teleconference, where questions are permitted during the program.
Skills:
traditional live classroom or fully interactive videoconference attended in a group setting only (Effective January 1, 2026).
Newly admitted attorneys based in law offices outside of the United States may complete up to 16 credits in any approved format. Any remaining credits must be completed in a format permitted for the applicable credit category.
Newly admitted attorneys with a prorated CLE requirement must complete their credits in a format permitted for the applicable credit category, except that no more than 14 credits may be earned through non-participatory formats, such as on-demand audio or video or live broadcast. For more information about Bridge The Gap CLE formats, click here.
Newly admitted attorneys can complete all 16 required credit hours with us through a combination of our on-demand Professional Practice (PP), Law Practice Management (LPM), and Cybersecurity courses, along with our live Skills and Ethics programs. You can see our options for Bridge the Gap CLE here: Bridge the Gap CLE Options.
CLE Courses Available on DVDs, Audio CDs, USB Stick, Online & iOS/Android App!
Professional Practice
2
$100
About This Course
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.
Topics will include:
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.
