Advanced Concepts in Section 1031 Exchanges

presented by 

Martin S. Edwards, J.D., CES

MCLE approved for 1-hour credit
Registration is Free for IRELA Members
Non-Members ~ $50

This will be an advanced discussion of Section 1031 tax-deferred exchanges of real estate, including the technical and chronological requirements, process, procedures, and different structures with a focus on reverse and improvement (or build-to-suit) exchanges. 

Attorneys in attendance will come away with a working knowledge of reverse and improvement exchanges, and be able to recognize the terminology and instances where a client may want to consider a 1031 exchange transaction or need the services of a professional qualified intermediary (QI) or exchange accommodation titleholder (EAT).

Attendees will learn about the different types of exchanges (forward, reverse, and improvement exchanges), general requirements, necessary documentation, rules, advantages/drawbacks and other considerations when determining whether the client can or is able to perform an exchange.

Attendees are welcome to send questions in advance and during the program.

Note: IRELA Members may review the November Mechanics of 1031 Tax-Deferred Exchanges webinar recording and handouts at irela.org/Members-Only.

Martin S. Edwards, J.D., CES

Marty is a lawyer and has spent most of his career advising persons and facilitating tax deferred exchanges.  He has written and spoken extensively on the topic over the past 36 years. During that time he has serviced over 20,000 conventional exchanges and over 1,000 reverse type exchanges.  Marty is a Certified Exchange Specialist and teaches other exchange company staff on reverse exchanges annually at the industry’s national conference. Marty was also a member of IRELA at its inception.