1031 Exchanges 101 (2024 Edition)

Annamarie Kooning
Annamarie Kooning |

Annamarie Kooning is a 1031 Exchange Manager with Leader 1031. During her career, Annamarie has facilitated thousands of various § 1031 exchange transactions and with over 25 years of real estate industry experience, much of it focused on 1031 Exchanges.

On-Demand: March 26, 2024
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2 hour CLE
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Program Summary

This webinar provides a concise and thorough overview of IRC Section 1031 tax-deferred exchanges for real estate, tax, estate planning and other attorneys. This webinar covers critical IRS time deadlines in a delayed exchange, like-kind requirements and creative property variations, such as, easements, transferable development rights (TDRs) opil0gas-mineral rights, Partnership[p-LLC scenarios (and how to bet structures in advance of 1031 exchange), reverse/improvement exchanges, related party transactions and how to properly identify replacement properties in an exchange. Learn how to help taxpayers owning real property used in a business or held for investment in an LLC or partnership plan in advance to help avoid issues of closing if only some of LLC members or partners want to exchange including the ‘drop and swap,’ and ‘swap and drop’ approaches.

Key topics to be discussed:

  • Define which types of real property qualify and do not qualify for a 1031 exchange
  • Review the criteria the IRS uses to distinguish property held primarily for sale versus property held for investment
  • LLCs, partnerships, trusts and other entity issues
  • 1031 exchanges of vacation homes and a review of Rev Proc. 2008-16
  • Review the process and requirements for a full or partial exchange
  • The 45/180 calendar daytime deadlines
  • The Identification Rules
  • What are parking exchanges (reverse and improvement)
  • How a 1031 investor can help a child, or third party buy a home with their exchange money
  • Qualified Intermediary (QI) due diligence
  • Delaware Statutory Trusts (DSTs) as possible solutions for booting and or up against the 45-day identification deadline

Closed-captioning available

Speakers

Annamarie Kooning_myLawCLEAnnamarie Kooning

Annamarie Kooning is a 1031 Exchange Manager with Leader 1031. During her career, Annamarie has facilitated thousands of various § 1031 exchange transactions and with over 25 years of real estate industry experience, much of it focused on 1031 Exchanges. Prior to joining Leader 1031, Annamarie worked for another nationally qualified intermediary and was in the title/escrow industry.

Annamarie works with investors, real estate brokers and agents, accountants, attorneys, financial advisors, and mortgage bankers/brokers throughout the US. Annamarie is com- mitted to delivering exceptional customer care and can provide the most current information available with regards to IRC §1031 and the client exchange process.

As a 1031 Exchange rules and 1031 regulations expert, Annamarie frequently gives 1031 Exchange seminars for continuing education credits CE and CLE, as well as custom and personalized seminars on tax deferred exchange topics for attorneys, CPAs, advisors, brokers, REALTORS”, agents, escrow, investors, and taxpayers throughout the US. Her ex- change presentations are practical, thorough and feature many real-life exchange scenarios to illustrate the wide range of investment and tax strategies.

Over the years, Annamarie is and has been a member of various industry and trade associations: NAIOP, AREAA, CCIM and CREW. In addition to completing Master level Real Estate Finance courses at Portland State University, Annamarie also holds a Bachelor of Business Administration-Economics from Gonzaga University-Spokane. Leader1031 is a leading national IRC §1031 qualified intermediary and has the expertise of facilitating all levels of exchanges throughout the United States. Leader1031 works with all escrow officers and settlement agents in facilitating exchanges in every state. Astute investors recognize Leader1031 as one of the most respected national qualified intermediaries in the United States

Agenda

I.Define which types of real property qualify and do not qualify for a 1031 exchange | 2:00pm –2:10pm

II.Review the criteria the IRS uses to distinguish property held primarily for sale versus property held for investment | 2:10pm – 2:20pm

III.LLCs, partnerships, trusts and other entity issues| 2:20pm – 2:35pm

IV.1031 exchanges of vacation homes and a review of Rev Proc. 2008-16 | 2:35pm – 2:45pm

V.Review the process and requirements for a full or partial exchange | 2:45pm – 3:00pm

Break | 3:00pm – 3:10pm

VI.The 45/180 calendar daytime deadlines | 3:10pm – 3:20pm

VII.The Identification Rules | 3:20pm – 3:30pm

VIII.What are parking exchanges (reverse and improvement) | 3:30pm – 3:40pm

IX.How a 1031 investor can help a child, or third party buy a home with their exchange money. | 3:40pm – 3:50pm

X.Qualified Intermediary (QI) due diligence | 3:50pm – 4:00pm

XI.Delaware Statutory Trusts (DSTs) as possible solutions for booting and or up against the 45-day identification deadline | 4:00pm – 4:10pm

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