Live Webinar

1031 and 1035 Like-Kind Exchanges

Webinar Details $219

  • Webinar Date: July 27, 2021
  • Webinar Time: 12:00pm - 1:40pm EDT   live
  • Webinar Length: 100 Minutes
  • Guest Speaker:   Steven Mercatante
  • Topic:   Taxation and Accounting
  • Credit:   CPE 2.0
All Access Membership

With constant revisions to information reporting rules and regulations, it is crucial to remain up-to- date with the current laws to avoid those dreaded penalties. This is particularly true when it comes to the intricacies of Internal Revenue Code Section 1031 and 1035 “like-kind” exchanges.

Attend this quick but informative webinar and get tips to remain compliant with the recent changes made to IRS Rules for 1031 and 1035 exchanges.

Learning objectives include: 

  • We will cover all the recent changes and updates made to handling 1031 exchanges
  • Discover best practices for approaching 1031 exchanges
  • Learn how to handle the intricacies of 1035 exchanges
  • Understand what are taxable vs. reportable exchanges and how to avoid negative IRS interactions
  • Get answers to help you understand what is gain and how to defer gains on like-kind exchanges
  • Get tips for handling the treatment of certain partial exchanges
  • Learn about key exceptions to reporting gains on the sale of business or investment property
  • Receive guidance helping you make sure exchanges qualify under section 1031 and 1035 rules
  • Discover what property qualifies for 1031 exchanges and what contracts are eligible for 1035 
  • exchange treatment
  • Learn about time limits for 1031 exchanges and avoid IRS restrictions
  • Understand when a 1035 exchanges is appropriate and when it is not

Level: Intermediate
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes 
Program Prerequisites: None
Advance Preparation: None

  1. Introduction
  2. Like-Kind Property 00:00:59
  3. Like-Kind Exchanges and IRC Code Section 1031 00:09:58
  4. Who Qualifies/Exchanges 00:00:14:15
  5. What Property Qualifies for a Like-Kind Exchange? 00:26:28
  6. Reporting Like-Kind Exchanges 00:35:26
  7. The Tax Cuts and Jobs Act 00:45:08
  8. 1031 Reminders 00:54:39
  9. IRC Code Section 1035 Exchanges 01:05:48
  10. 1099 Reporting Exceptions/Non-Resident Aliens 01:12:22
  11. Annuities and 1035 Exchanges 01:18:39
  12. Transfers and the 1035 Exchange 01:29:27
  13. Protect Yourself - 01:33:52
  14. Presentation Closing 01:39:47
  • 1031 Exchanges 00:01:04, 00:03:18, 00:18:35
  • 1035 Exchanges 00:00:07, 01:05:54. 01:13:50
  • C Corporation 00:14:32
  • Deferred Exchange 00:12:06, 00:19:13, 00:45:23
  • EIN 01:15:34
  • Form 1042-S 01:14:17
  • Form 1099-R 01:10:27, 01:16:10
  • Form 8233 01:15:49
  • Form 8824 00:35:36
  • Form 8949 00:54:06
  • Form W-8 01:16:20
  • Limited Liability Company (LLC) 00:14:40
  • Nonresident Alien (NRA) 01:13:22
  • Personal Property 00:02:46
  • Real Property 00:02:53, 00:08:02
  • Reverse Exchange 00:19:44
  • S Corporation 00:14:33
  • The Tax Cuts and Jobs Act 00:45:17
  • TIN 01:15:32

Guest Speaker

  • Steven Mercatante