This class will explain the key requirements and issues concerning IRC 1031 tax-deferred exchanges and will provide a technical overview and an understanding of the advantages of utilizing a tax-deferred exchange as an investment strategy for acquiring and disposing of investment or business-use assets.

This course will be instructed via distance delivery and student attendance will be monitored andenforced. Students are required to sign an attestation form confirming that they will attend 100% of the class instruction time (minus breaks) prior to the start of thecourse and prior to receiving their CE Certificate. Certificates will be emailed after the class to each attendee once attendance has been verified.