Live Webcast/Rebroadcast – You watch the course online at the specified date and time shown below. You can ask questions and receive answers during the course.
On-Demand – You watch the course anytime and will have access to the course 24/7. Our On-Demand courses are available within 5-10 business days after the original recording and accessible for one year.
Live Webcast – November 25, 2020
- 7:00-9:15am PT / 8:00-10:15am MT / 9:00-11:15am CT / 10:00-12:15pm ET
The Section 1031 exchange is one of the most powerful tax deferral techniques in the Internal Revenue Code. Most presentations, including my previous program on this platform, deal with the fundamentals. This program will address the advanced features of Section 1031 and the related tax law, including drop-and-swaps, private equity transactions, refinancing, related-party transactions, and reverse exchanges.
Matthew E. Rappaport
Matthew E. Rappaport is Vice Managing Partner of Falcon Rappaport & Berkman PLLC, and he chairs its Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York and is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association Section of Taxation, where he serves on the Sales, Exchanges, and Basis committee.
2 General Credits
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- What is a 1031 Exchange?
- What property qualifies?
- Revenue Procedure 2008-16
- Section 1031 and Section 121
- Executing the Exchange
- QI’s role
- COVID Extensions
- Boot “Netting”
- Other Possible Forms of Exchange
- Revenue Procedure
- Comparing QOFs with Section 1031
- Reporting Requirements
- Involved Parties
- Prohibited Multi-Party Transaction
- Section 1033