Program Details
2026-05-21 13:00:00
Over 1,000+ webinars
Course Overview
2026-05-21 13:00:00
2h CLE Credits
Intermediate
2
1:00 pm - 2:00 pm ESTThis segment frames goals and the 2026 real estate context, then defines 1031 exchange fundamentals, terminology, IRS authority, and the Qualified Intermediary’s role. Attendees also explore capital gains, depreciation, like-kind qualification, reinvestment rules, partial exchanges, identification timelines, G-6 restrictions, holding period standards, investment intent, and controlling case law.
Annamarie Kooning 2:10 pm - 3:10 pm ESTThis segment addresses the same taxpayer rule, partnership and LLC structures, related-party restrictions, red flags, and Form 8824 compliance. Attendees then examine deferred, reverse, and parking exchange structures, split treatment and vacation property rules, and DST and 721 UPREIT strategies for passive investment and long-term wealth planning.
Annamarie KooningAnnamarie Kooning serves as Vice President of Secure Exchange, 1031 Exchange Services, where she works with investors, attorneys, real estate brokers and agents, accountants, financial advisors, and mortgage professionals throughout the United States. She is committed to delivering exceptional service and providing clients with the most current information available regarding IRC §1031 and the exchange process. Known for her clear, pragmatic approach to complex exchange issues, Annamarie draws from hundreds of transactions to offer guidance that blends technical accuracy with grounded, operational insight, making her a trusted resource for professionals seeking confidence and clarity in the 1031 exchange process.
Annamarie Kooning serves as Vice President of Secure Exchange, 1031 Exchange Services, where she works with investors, attorneys, real estate brokers and agents, accountants, financial advisors, and mortgage professionals throughout the United States. She is committed to delivering exceptional service and providing clients with the most current information available regarding IRC §1031 and the exchange process. Known for her clear, pragmatic approach to complex exchange issues, Annamarie draws from hundreds of transactions to offer guidance that blends technical accuracy with grounded, operational insight, making her a trusted resource for professionals seeking confidence and clarity in the 1031 exchange process.
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
