Real Estate

4.77

1031 Exchanges and Other Tax-Efficient Deal Structures

Credits Available
Credit Status Total
California MCLE Paralegal Approved 6 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
Virginia 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
Delaware Certified Paralegal Program Approved 6 Total
Florida Registered Paralegal Approved 6 Total
Indiana Paralegal CLE Approved 6 Total
Montana CLE Credit for Paralegals Approved 6 Total
North Carolina Continuing Paralegal Education Approved 6 Total
New Mexico Paralegal Division, State Bar of Approved 6 Total
Ohio Certified Paralegals Approved 6 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 6 Total
OnDemand
5 hours 57 minutes
Stephen Robison
Joseph Mandarino
Richard Fox
Bradley Dugger
With Stephen L. Robison from Strategic Property Exchanges, LLC + 3 others
Recorded December 15, 2025.
Product ID 101290

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$449

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Overview

Structure Tax-Efficient Real Estate Deals

A 1031 like-kind exchange is a powerful tax deferral tactic, but its success hinges on strict adherence to IRS rules and precise execution. Do you have all the tools you need to guide your clients through every stage of the deal to ensure compliance and prevent disputes? This practical introduction to tax-efficient real estate transactions will help you educate and advise your clients on the optimal ways to structure specific exchanges, help you draft and review sale agreements, and give you the tools to properly record each tailor-made deal. Register today!

  • Determine if the relinquished property qualifies for an exchange and the types of replacement properties it can acquire.
  • Review and analyze existing purchase agreements to ensure they allow for a 1031 exchange.
  • Discuss the role of the qualified intermediary (QI) and tax advisors in the success of a deal.
  • Get tips for drafting and reviewing airtight acquisition agreements.
  • Keep each deal on track with a clear timeline of tasks.
  • Review closing documents and prevent actual or constructive receipt of the funds.
  • Review Form 8824 to ensure consistency with the exchange documents and transaction details.

Abbreviated Agenda

  1. 1031 Like-Kind Exchange Basics
  2. Mechanics and Timelines of a Standard 1031 Exchange
  3. 1031 Tactics, Use Cases, and Common Pitfalls
  4. Other Tax-Efficient Deal Structures
  5. Ethical Considerations in Tax Planning for Real Estate Deals

Related Topics

Product ID 101290

Credit Details

Credits Available
Credit Status Total
California MCLE Paralegal Approved 6 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
Virginia 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
Delaware Certified Paralegal Program Approved 6 Total
Florida Registered Paralegal Approved 6 Total
Indiana Paralegal CLE Approved 6 Total
Montana CLE Credit for Paralegals Approved 6 Total
North Carolina Continuing Paralegal Education Approved 6 Total
New Mexico Paralegal Division, State Bar of Approved 6 Total
Ohio Certified Paralegals Approved 6 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 6 Total
Select Jurisdiction
CLE
Paralegal

Agenda

All times are shown in

  1. 1031 Like-Kind Exchange Basics

    1. Qualifying Property Types
    2. Key Players: Exchanger, Qualified Intermediary (QI)
    3. The "Relinquished Property" and the "Replacement Property"
    4. Holding Period Requirements

  2. Mechanics and Timelines of a Standard 1031 Exchange

    1. The 45-Day Identification Period: Rules and Exceptions
    2. The 180-Day Exchange Period: Strict Deadlines
    3. Constructive Receipt Issues
    4. Types of "Boot" and Ways to Avoid It
    5. Reporting a 1031 Exchange: Form 8824

  3. 1031 Tactics, Use Cases, and Common Pitfalls

    1. Reverse 1031 Exchanges: When the Replacement Property Is Acquired First
    2. Construction (Improvement) 1031 Exchanges: Using Exchange Funds for Improvements
    3. Related Party Rules and Anti-Abuse Provisions
    4. Common Mistakes That Lead to Failed Exchanges

  4. Other Tax-Efficient Deal Structures

    1. Qualified Opportunity Zones: Overview, Benefits, and Investment Structures
    2. Installment Sales: Deferring Gain Recognition
    3. Section 121 Exclusion: Primary Residence Sale Exclusion
    4. Sale and Reinvestment Analysis: Decision-Making Framework
    5. Partnership and LLC Restructurings, Contributions and Distributions for Tax Efficiency

  5. Ethical Considerations in Tax Planning for Real Estate Deals

    1. Role of the Attorney in Advising on Tax-Efficient Structures
    2. Competence and Client Communication in Tax Matters
    3. Diligence Duty (Model Rule 1.3) and Promptness in 1031 Deals
    4. Safekeeping Property (Model Rule 1.15)
    5. Confidentiality vs. Disclosure and Exceptions (Model Rule 1.6)
    6. Conflicts of Interest (Model Rule 1.7 and 1.8)

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
Polsinelli
Richard J Fox
Richard J.
Fox
Law Office of Richard J. Fox PLLC
Bradley Dugger
Bradley
Dugger
CATIC Exchange
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

Polsinelli
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
Richard J Fox

Richard J. Fox

Law Office of Richard J. Fox PLLC
Richard Fox

is an attorney with the Law Office of Richard J. Fox PLLC, where his practice focuses on commercial and residential real estate. As legal counsel, he represents buyers, sellers, and lenders in residential and commercial real estate transactions, including title searches and closing. As a title insurance agent, Mr. Fox reviews title opinions and issues title insurance policies. He is admitted to practice in Vermont and Massachusetts, and before the U.S. District Court for the District of Massachusetts. Mr. Fox is a member of the Vermont, Massachusetts, and Chittenden County bar associations; and is an agent for Vermont Attorneys Title Corporation. He earned his B.A. degree from Rutgers College and his J.D. degree from The George Washington University Law School.

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Speaker bio
Bradley Dugger

Bradley Dugger

CATIC Exchange
Bradley Dugger

is director of CATIC Exchange. With a robust career spanning over 15 years within the multifaceted real estate industry, he offers a comprehensive understanding of market dynamics and strategic investment principles. Mr. Dugger's specialized expertise lies in the nuanced realm of 1031 exchanges, where he has dedicated more than seven years to providing clients with unparalleled guidance and support. His commitment extends beyond mere transaction facilitation; he prioritizes comprehensive education and training, empowering clients to navigate the complexities of 1031 exchanges with confidence. This includes in-depth analysis of eligible properties, meticulous adherence to IRS regulations, and strategic planning to optimize tax deferral and investment growth. Leveraging his extensive background in real estate training and program development, Mr. Dugger delivers clear, concise, and actionable insights, ensuring clients are well-informed at every stage of the exchange process. His proven ability to develop and implement effective educational frameworks translates directly to successful 1031 exchange outcomes, enabling clients to achieve their long-term financial objectives through strategic real estate investment.

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