Real Estate

4.48

1031 Exchanges: 2025 Guide

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
OnDemand
5 hours 56 minutes
Stephen Robison
Joseph Mandarino
Ann Chandler
With Stephen L. Robison from Strategic Property Exchanges, LLC + 2 others
Recorded June 11, 2025
Product ID 100366

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Overview

Master Current Rules and Tactics

Like-kind exchanges are an effective tax tactic but have been under legislative fire in the recent years. Are you confident old approaches still work? Whether you're new to the technique or just looking for a refresher, this practical overview will give you all the information you need to use 1031 exchanges tax efficiently and without error. Register today!

  • Get a legal update and outlook for the future of the practice.
  • Explore types of exchanges and their best uses.
  • Review common mistakes made in choice of property and timing of the exchange.
  • Make certain tax reporting is beyond reproach.
  • Examine conversions to and from investment property and prevent key problems.

Abbreviated Agenda

  1. 1031 Overview and Legal Update: How the Practice Has Changed Recently
  2. Types of Exchanges and How They're Helpful
  3. Qualifying Property for the Exchange
  4. Timing Rules for Identification and Purchase
  5. Tax Basis and Depreciation Issues
  6. Tax-Reporting Requirements and Issues
  7. Conversion to and From Investment Property
  8. Future Outlook: Proposed Regulations, Enforcement, and Notable Case Law
  9. Legal Ethics

Related Topics

Product ID 100366

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 6 Total
Alabama CLE Approved 6 Total
Arkansas CLE Approved 6 Total
Arizona CLE Approved 6 Total
California CLE Approved 6 Total
Colorado CLE Approved 7 Total
Connecticut CLE Approved 6 Total
Delaware CLE Approved 6 Total
Florida CLE Approved 7 Total
Georgia CLE Approved 6 Total
Hawaii CLE Approved 6 Total
Iowa CLE Approved 6 Total
Idaho CLE Approved 6 Total
Illinois CLE Approved 6 Total
Indiana CLE Approved 6 Total
Kansas CLE Approved 7 Total
Kentucky CLE Approved 6 Total
Louisiana CLE Approved 6 Total
Maine CLE Approved 6 Total
Minnesota CLE Approved 6 Total
Missouri CLE Approved 6 Total
Northern Mariana Islands CLE Approved 6 Total
Mississippi CLE Approved 6 Total
Montana CLE Approved 6 Total
North Carolina CLE Approved 6 Total
North Dakota CLE Approved 6 Total
Nebraska CLE Approved 6 Total
New Hampshire CLE Approved 6 Total
New Jersey CLE Approved 7.2 Total
New Mexico CLE Approved 6 Total
Nevada CLE Approved 6 Total
New York CLE Approved 7 Total
Ohio CLE Approved 6 Total
Oklahoma CLE Approved 7 Total
Oregon CLE Approved 6 Total
Pennsylvania CLE Approved 6 Total
Rhode Island CLE Upon Request 6 Total
South Carolina CLE Approved 6 Total
Tennessee CLE Approved 6 Total
Texas CLE Approved 6 Total
Utah CLE Approved 6 Total
Vermont CLE Approved 6 Total
Washington CLE Approved 6 Total
Wisconsin CLE Approved 7 Total
West Virginia CLE Approved 7.2 Total
Wyoming CLE Approved 6 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. 1031 Overview and Legal Update: How the Practice Has Changed Recently

  2. Types of Exchanges and How They're Helpful

    1. Forward Exchanges
    2. Leasehold Exchanges
    3. Reverse Exchanges
    4. Related Party Exchanges
    5. Combination Exchanges
    6. Parking Exchanges

  3. Qualifying Property for the Exchange

  4. Timing Rules for Identification and Purchase

  5. Tax Basis and Depreciation Issues

  6. Tax-Reporting Requirements and Issues

  7. Conversion to and From Investment Property

  8. Future Outlook: Proposed Regulations, Enforcement, and Notable Case Law

  9. Legal Ethics

    1. Attorney Fees and Engagement Agreements
    2. Conflicts of Interest
    3. Safeguarding Clients' Funds
    4. Confidentiality and Data Security
    5. Fiduciary Liability

Who Should Attend

This course is designed for attorneys. Accountants, tax professionals, and paralegals may also benefit from attending.

Speakers

Stephen L Robison
Stephen L.
Robison
Strategic Property Exchanges, LLC
Joseph C Mandarino
Joseph C.
Mandarino
Smith, Gambrell & Russell, LLP
Ann K Chandler
Ann K.
Chandler
Fairfield and Woods P.C.
Speaker bio
Stephen L Robison

Stephen L. Robison

Strategic Property Exchanges, LLC
Stephen Robison

is the owner and manager of Strategic Property Exchanges, LLC, providing tax deferred like-kind exchange services. He is a certified exchange specialist in Section 1031 exchanges by the Federation of Exchange Accommodators. In addition, Mr. Robison practices in the areas of taxation law, business law, succession planning for family owned businesses, tax deferred exchanges, including forward, reverse, construction exchanges, parking arrangements and personal property exchanges, and estate planning law. He is a certified specialist in federal taxation law by the Ohio State Bar Association. Mr. Robison earned his B.A. and J.D. degrees from the University of Cincinnati, and his LL.M. degree in business and taxation from the University of Bridgeport. He is a member of the Ohio State Bar Association (member, Tax Section, Tax Committee).

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Speaker bio
Joseph C Mandarino

Joseph C. Mandarino

Smith, Gambrell & Russell, LLP
Joseph Mandarino

is an attorney with the law firm of Smith, Gambrell & Russell, LLP. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. Mr. Mandarino's articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, Journal of Real Estate Taxation, Journal of S Corporation Taxation, Journal of Multistate Taxation, Tax & Finance Newsletter and NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, White House Conference on Small Businesses, U.S. Small Business Administration, Georgia Electronic Commerce Association, Federation of Exchange Accommodators, International Reinsurance Conference, Service Corps of Retired Executives and the United Way, as well as several panel-type TV discussion programs. Mr. Mandarino earned his B.A. degree from the University of Toronto, his J.D. degree, cum laude, from Loyola University School of Law and his LL.M. degree from New York University School of Law.

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Speaker bio
Ann K Chandler

Ann K. Chandler

Fairfield and Woods P.C.
Ann Chandler

is a director with Fairfield and Woods P.C. where her practice includes the representation of shopping center, office park and residential developers in the acquisition, financing, development and leasing of real property. Ms. Chandler also represents financial institutions in commercial real estate loan transactions and real estate brokers in issues relating to licensing regulations, including acting as co-counsel in a case before the Wisconsin Supreme Court, which resulted in the enforcement of a broker's right to a commission when the listed property was transferred pursuant to a condemnation. She is a member of the State Bar of Wisconsin, as well as Milwaukee and Waukesha County bar associations. Ms. Chandler has taught real estate transactions at the University of Wisconsin Law School, real estate law at the University of Central Florida, and business transactions at the University of Wisconsin-Milwaukee. She is a frequent speaker at continuing education seminars on the topics of commercial leasing, real estate development and real estate financing. Ms. Chandler attended the University of Florida and earned her J.D. degree from Marquette University Law School, where she was a member of the Marquette Law Review.

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Yes, the more people you bring from your organization, the more you save. After the first registration, each additional attendee receives a special discount off of their total tuition.
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