CLE Video On-Demand - 24/7!
Product Code: BOC42-092609N
Original program date: 09/26/08
General credits: 1.00
Section 1031 Exchanges – The Basics and What's New
From the 2008 Fall Real Estate Law Update – 09⁄26⁄08
Speaker: Christopher Becze, Esq.
Description:
Learn About:
*Core concept: Deferral (not avoidance) of capital gains taxes
*Which taxes are deferred under section 1031
*What “realized gain” means
*How does buying power increase when you utilize a section 1031 exchange?
*Time frames
*The four basic requirements for a section 1031 exchange
*Property excluded from section 1031 treatment
*Types of exchanges
*Common issues when using a section 1031 exchange
*New developments in section 1031 law
-Primary residence issues
-Revenue Procedure 2008-16
-Cost segregation issues
-Colorado House Bill 08-1237
*And more!