In this advanced webinar, you will receive detailed guidance on IRC Section 1031 tax deferred exchanges. You will learn how to apply applicable Revenue Rulings, PLR’s and other recent IRS guidance on current issues related to Section 1031 exchanges. Upon completion of this course, you will be able to:

  • Identify reasons why taxpayers exchange and recommend how a tax deferred exchange can help taxpayers improve their position in the market
  • Practice the latest exchange trends affecting investors in 2018
  • Interpret tax code provisions for taxpayers selling appreciated real property including:
    • Section 121
      • Differentiate the Section 121 primary residence rules and the Section 1031 exchanges rules
      • Diagnose 3 scenarios involving Section 121 and Section 1031:
        • (1) Split treatment exchanges (including allocation issues)
        • (2) Converting a rental to a residence
        • (3) Converting a residence to a rental (Rev. Proc 2005-14)
    • Section 1031
      • Distinguish which types of real property qualify and do not qualify for a 1031 exchange
      • Execute 1031 exchanges of vacation homes and integrate a review of Rev. Proc. 2008-16
      • Identify common pitfalls and solve questions regarding 1031 exchanges
    • Section 453 (seller carryback installment sale)
      • Employ five options for handling Section 453 seller financing in a 1031 exchange
    • Section 721 (UPREIT)
  • Classify like-kind real property and describe critical IRS time deadlines in delayed exchange, “like-kind” requirements including:
    • Creative property variations:
      • Easements
      • Delaware Statutory Trusts (DSTs)
      • Comparison of TIC versus DST fractional ownership
    • Transferable development rights (TDRs)
    • Oil/gas/mineral rights
    • Partnership/LLC scenarios (and how to best structure in advance of a 1031 exchange)
    • Reverse and improvement exchanges and related party transactions
  • Describe the criteria the IRS uses to distinguish property held primarily for sale versus property held for investment
    • Analyze a recent case where a taxpayer claimed their intent changed from holding for sale purposes to investment purposes
  • Implement the process and requirements for full or partial tax deferral (and recommend why boot may be beneficial for some taxpayers)
  • Utilize the 45/180-day time deadlines (and assess situations where taxpayers may have less than 180 days to perform an exchange or may have more than 180 days to exchange)
    • Construct improvement/build-to-suit exchanges including solving specific identification requirements and the need for the taxpayer to receive like-kind improved real property within the 180-day exchange time period
  • Execute three identification rules and demonstrate how to properly identify replacement property
  • Evaluate related party rules and analyze a recent related party tax court decision
  • Evaluate how parking arrangements (reverse and improvement exchange formats) can help taxpayers in markets with little available inventory
  • Compare the pros/cons of the Reverse Exchange Relinquished Property Parked format and the Reverse Exchange Replacement Property Parked format
  • Apply creative improvement exchange formats addressing improvements on new leasehold interests on property owned by taxpayers
  • Prepare Qualified Intermediary (QI) due diligence and questions to ask before selecting a QI
  • Display how taxpayers owning commercial property in an LLC or partnership can avoid issues at closing if only some of the LLC members or partners want to exchange, applying the “drop and swap,” “swap and drop” and Partnership Installment Note (PIN) approaches

Program Level: Advanced

Field of Study: Taxes – Technical, Accounting – Technical

Faculty Member
Scott Saunders
Asset Preservation, Inc.

Scott R. Saunders is Senior Vice President with Asset Preservation, Inc. (API), a leading national IRC §1031 Qualified Intermediary, that has successfully completed over 160,000 §1031 tax deferred exchanges throughout the nation. Scott holds a Business Economics degree from the University of California at Santa Barbara. He is the contributing author to the book Real Estate Exchanges: Using the Tax Deferred Exchange in Real Estate Investment Management, and has been featured in The Wall Street Journal, CNBC and Forbes Real Estate Investor. Mr. Saunders is a Board Member of the Federation of Exchange Accommodators, the national IRC Section 1031-exchange industry trade association.

CLE Credits (Law)

NALA--Credit not available
NFPA--Credit not available
AL1.7 General
AK1.75 General
ARNot Available General
AZ1.75 General
CA1.75 General
CO2 General
CT1.75 General
DE1.7 General
FL2 General
GA1.7 General
HI1.75 General
IA1.5 General
ID1.75 General
IL1.75 General
IN1.7 General
KSNot Available General
KY1.75 General
LA1.7 General
ME1.75 General
MN1.75 General
MO2 General
MSNot Available General
MT1.75 General
NC1.5 General
ND1.75 General
NE1.7 General
NH1.75 General
NJ2 General
NM1.7 General
NV1.5 General
NY2 General
OH1.75 General
OK2 General
OR1.5 General
PA1.5 General
RI2 General
SCNot Available General
TN1.66 General
TX1.75 General
UT1.5 General
VANot Available General
VT1.75 General
WA1.75 Law and Legal Procedure
WI2 General
WV2 General
WY1.75 General

In some CLE states, the course will be submitted to the bar after you register. If for any reason the course is not approved, we will fully refund your registration fee. If a state is listed on this course, then we are confident the course fits that state's standards and already is or will be approved for credit.

Accounting Credits

CreditValueField of StudyFormat

Clear Law Institute is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: For more information regarding administrative policies such as complaint and refund, please see the tab above on our Money-Back Guarantee or contact us at 703-372-0550. 

CPE Credit - Maximum Credit Hours: Please see above. You must attend at least 50 minutes to obtain credit. Fields of Study: Please see above. Teaching Method: Lecture. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state’s regulatory board.

Clear Law Institute has registered with the Texas State Board of Public Accountancy as a CPE Sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE Program.

100% of attendees recommend this webinar

5 out of 5 stars
from 4 customer reviews


5 out of 5


5 out of 5


5 out of 5

Very knowledgeable and interesting speaker.


5 out of 5

Great presentation. Speaker was well informed and knowledgeable. Easy to follow.

What is a webinar?

A webinar is simply a seminar that you attend online. You either watch a live video feed of the speaker or listen to the speaker through your computer, tablet or phone’s audio.  You see the speaker’s slides, videos, and other presentation materials on your screen.

Can I ask questions during the webinar?

Yes. During the live webinar, you may submit questions and comments and the speaker will respond verbally. For a recorded webinar, your questions will be emailed to the speaker. You will typically receive a response from the speaker within two business days.

Can I attend using a tablet or smartphone?

Yes. You may attend a webinar using a computer, tablet or smartphone.

If I can’t attend a webinar live, can I view the recording later?

Yes. Shortly after each live program ends, we send all webinar registrants a link to the webinar recording. You can view the recording as many times as you like after the live webinar for up to 12 months.

What is an on-demand webinar?

An on-demand webinar is a previously recorded webinar that you may view at any time after your purchase for up to 12 months.

Can I stop a recorded webinar and start it later at the same point?

You can stop a recording and later log back in and navigate to any point in the webinar. The system will not force you to view the entire recording from start to finish.

Can I listen to recorded webinars on a tablet or smartphone?

Yes. You will be able to listen to any of our on-demand webinars on your computer, tablet, or smartphone.

Is there a deadline to register for a webinar?

You can register for a live webinar up until the time the webinar begins.

Am I able to pay by check or through a Purchase Order?

Yes. Register normally and choose the “pay by check” option. We will then email you an invoice. You can email any Purchase Order numbers to us.

Can I view the webinar even if Clear Law Institute has not yet received my check?

If you are paying by check or using a Purchase Order, you may view the live or recorded webinar even if we have not yet received payment.

To complete the payment process, what if I need Clear Law Institute’s W-9 or vendor registration forms completed?

If you need any additional forms or information to complete the payment process, please call us at 703-372-0550 or contact us.

I have not received an email with instructions on accessing the webinar.  What should I do?

Please check your spam folder as the instructions email may have ended up there. You can also access the webinar by logging into your account and clicking on “Attend Webinar.” If you still cannot locate the Event URL, please call us at 703-372-0550 or contact us and we will make sure you receive the instructions immediately.

Do the webinars qualify for Continuing Education Credit?

Almost all of our webinars are approved for continuing education credit, including CLE (in all states), CCB, CPE, HRCI, IRS and SHRM credit.  Unlike many providers, we don’t charge you any additional fee to process your credit.  If you have specific questions, please call us at 703-372-0550 or contact us.

Can I still receive Continuing Education Credits if I view the webinar recording instead of the live presentation?

In most cases, the answer is yes. Recorded webinars are not eligible for CLE credit in the following states: AR, KS, MS, NE, and RI. In all other jurisdictions, recorded programs are eligible for credit. In addition, CPE credit is not available for recorded webinars. Please note that recorded webinars are only eligible for a certain period of time based on the jurisdiction. To ask about your specific type of Continuing Education Credit or the requirements in your jurisdiction, please call us at 703-372-0550 or contact us.

Will I receive a certificate of completion after the course?

Yes. A certificate of completion will automatically be uploaded to your Clear Law Institute account after completing the live or on-demand webinar.

Do I need to be a member to receive a certificate of completion?

No. An account will automatically be created for you when registering for a webinar. You will then be able to access your certificate of completion after completing a webinar.

How do I determine my states’s CLE requirements.

Please find your state listed here with instructions for calculating the number of credits in your state.

How will I submit my attendance to receive CLE credit in my state?

Please find your state listed here with instructions for confirming your CLE attendance.

What can I find in my Clear Law Institute account?

Your account is where you can find a list of all webinars you’ve registered for, download event materials, and download certificates after completing webinars. All of this information will be kept in your account so that you can easily track your webinar registrations and continuing education credits.

I completed a webinar, but it is still showing as incomplete in my account.

You may need to hit the verify attendance or mark as complete button next to the webinar title in your account. If hitting this button does not work, please call us at 703-372-0550 or contact us.

The materials for my upcoming webinar aren’t available to download.

Materials are available 24 hours prior to the live webinar. If it is past this time and you are unable to download the event materials, please call us at 703-372-0550 or contact us.

I downloaded my certificate of completion, but it doesn’t have my continuing education information listed on it.

You may need to update your continuing education profile. You can do this in your account under the My Profile tab. Once updated, this information will be automatically updated on your certificates.

I can’t find my account password.

You can reset your account password here. Your username will always be the email address that you used to register for the webinar.

How does the money-back guarantee work?

Clear Law Institute stands behind all of its courses with a no-risk, money-back guarantee. If you are not satisfied with the quality of a webinar, we will fully refund your money—no questions asked. If you purchase an annual all-access membership, you can cancel within 14 days for a full refund.

Join thousands of professionals who access our hundreds of courses each year. As a member, you’ll benefit from:

  • Unlimited Live and On-Demand Courses
  • Access Everywhere on Your Computer, Tablet, or Smartphone
  • Continuing Education Credit at No Additional Fee
  • Convenient Access to Your Course, Course Materials, and Certificates
  • Flat, annual fee
  • Money-Back Guarantee
Learn More About the Membership
Money Back Guarantee
Anywhere & Everywhere
Watch Live or Later
Group Discounts
per person
All Webinars
for One Price
Learn More