On Demand Webinar

1031 and 1035 Like-Kind Exchanges

Please see below for additional instructions and information regarding this program.

Webinar Details$219

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
  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

Steven Mercatante

Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for Convey Compliance Systems, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, Progressive Business Conferences, The Center For Competitive Management,... View Full Profile

CPE Credit

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You must answer all questions during the webinar, view the recording completely and pass the test at the end with 70% correct answers to receive CPE credit.

IRS Credit