1031 Exchanges
Presented By:
Todd Cordrey
American Dream Real Estate School / Thrive Real Estate Education
On-Demand Course
1.00 Real Estate Continuing Education Credit Hours (OR)
Price: $19.95

This 1 CE online course will give you insights into a 1031 Exchange from the perspective of a Qualified Intermediary.  You'll learn the rules and process for initiating an exchange, what to include in the Purchase and Sale Agreement (PSA) and what the benefits are for your clients.

Course Details
Learning Objectives

Upon completion of this course, the student will be able to:

  • Explain the difference between a Sale and 1031 Exchange
  • Define an IRC Section 1031 Exchange
  • Identify the history of 1031 Exchanges
  • Define capital gain taxation and how it is calculated
  • Explain what motives an investor may have to use 1031 exchanges to increase their rate of return and improve their investment position
  • Explain the exceptions to 1031 exchanges
  • Explain the issues with partnerships and 1031 exchanges
  • Define like-kind real property and give examples of what qualifies for a 1031 exchange and what doesn't
  • Explain "intent" in a 1031 exchange and describe what factors the IRS will look at to determine a taxpayer's intent to hold for investment
  • Explain what requirements must be met for full tax deferral and give examples of mortgage boot, cash boot, or no boot
  • Explain the different formats and variations of a 1031 exchange
  • Define a delayed exchange and explain its time requirements and identification rules
  • Explain the highlights of a valid exchange
  • Define a Qualified Intermediary (QI)
  • Explain the issues with closings and 1031 exchanges
  • Explain the three different types of parking arrangements
  • Explain the difference between IRC Section 1031 and IRC Section 121 and define split treatment
  • Explain what form is required for 1031 exchanges
  • Explain the importance of Qualified Intermediary (QI) due diligence
Education Credits
Real Estate Continuing Education (Oregon) 
1.00 Real Estate Continuing Education Credit Hours
Price: $19.95

Preferred Systems, Inc. is an approved real estate continuing education provider by the Oregon Real Estate Commission. This course has been approved for 1.0 continuing education credit hours. Provider License Number: 201225131. Course Number: 3315. Course Topic: Real estate finance. Instructor of Record: Todd Cordrey
Contact Us
Education Provider

Preferred Systems, Inc.
1001 State Street, Suite 1400
Erie, PA 16501
Phone: 8884557437

Todd Cordrey
License Number:  I2189205,I17-0017,4484
American Dream Real Estate School
1510 Navajo Street
Cortez, CO 81321
Phone: 720.322.5470