Annamarie Kooning | Exeter 1031 Exchange Services, LLC

Annamarie Kooning is the Regional Manager with Exeter Exchange Services. 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 Leader1031, Annamarie worked for another nationally qualified intermediary and was in the title/escrow industry.

Annamarie works with investors, attorneys, real estate brokers and agents, accountants, financial advisors, and mortgage bankers/brokers throughout the US. Annamarie is committed 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 exchange 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: NAAIOP, CREW, AREAA and CCIM to name a few.

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, WA.

Exeter Exchange Services is a leading national IRC §1031 qualified intermediary and has the expertise of facilitating all levels of exchanges throughout the United States. Exeter Exchange works with all escrow officers and settlement agents in facilitating exchanges in every state. Astute investors recognize Exeter Exchange as one of the most respected national qualified intermediaries in the United States.

I. Review the criteria the IRS uses to distinguish property held primarily for sale versus property held for investment | 1:00pm – 1:10pm

II. LLCs, partnerships, trusts and other entity issues | 1:10pm – 1:20pm

III. Same tax owner | 1:20pm – 1:35pm

IV. Reinvestment requirements for a fully deferred exchange vs a partial exchange | 1:35pm – 1:45pm

V. The 45/180 calendar daytime deadlines | 1:45pm – 2:00pm

Break | 2:00pm – 2:10pm

VI. The identification rules | 2:10pm – 2:20pm

VII. What are parking exchanges (reverse and improvement) | 2:20pm – 2:30pm

VIII. How a 1031 investor can help a child, or third party buy a home with their exchange money | 2:30pm – 2:40pm

IX. Qualified Intermediary (QI) due diligence | 2:40pm – 2:50pm

X. 1031 Exchanges of vacation homes and a review of Rev Proc. 2008-16 | 2:50pm – 3:00pm

XI. Delaware Statutory Trusts (DSTs) as possible solutions for boot and/or up against the 45-day identification deadline | 3:00pm – 3:10pm