Program Details
2025-04-30 13:00:00
Over 1,000+ webinars
Course Overview
2025-04-30 13:00:00
1.5h CLE Credits
Intermediate
1.5
1:00 pm - 1:30 pm ESTThis session explores how partnership structures impact 1031 exchanges and strategies for resolving partner disagreements about cashing out versus deferring taxes. Attendees will learn about drop and swap versus swap and drop approaches, structuring TIC arrangements and DSTs, and avoiding IRS scrutiny in partnership-driven exchanges.
Miranda Byrd 1:30 pm - 2:00 pm ESTLearn when and why reverse exchanges are used, allowing taxpayers to acquire replacement property before selling their relinquished property. This session covers the role of Exchange Accommodation Titleholders, parking arrangements under the 180-day rule, financing challenges with lenders, and key tax reporting considerations.
Miranda Byrd 2:10 pm - 2:40 pm ESTDiscover how to use 1031 exchange proceeds for property improvements through build-to-suit exchanges within the 180-day timeframe. This session addresses financing challenges, dealing with partially completed improvements and valuation concerns at day 180, and navigating IRS safe harbors to minimize potential risks.
Miranda ByrdMiranda Byrd is the Business Development Manager for Kentucky and Tennessee for First American Exchange Company, a division of First American Financial Corporation. She is experienced in facilitating traditional forward 1031 exchanges, as well as reverse and improvement exchanges, and is a regular speaker and consultant on this topic.
Miranda Byrd is the Business Development Manager for Kentucky and Tennessee for First American Exchange Company, a division of First American Financial Corporation. She is experienced in facilitating traditional forward 1031 exchanges, as well as reverse and improvement exchanges, and is a regular speaker and consultant on this topic.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
