$351.00 – $391.00
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Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Concepts & Mechanics of Exchanges
Format
Self-Study
Course Level
Overview
CPE Credits
13 Credits: Taxes
Course Description
While tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identifying the provisions designed to expand retirement plan coverage and increase retirement savings;
- Describing the provisions designed to enable plan participants to preserve their retirement income;
- Listing the provisions that simplify retirement plan rules; and
- Identifying those provisions designed to enhance federal revenue.
Course Specifics
SS824396148
September 9, 2024
There are no prerequisites.
None
325
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Danny Santucci, BA, JD, is a prolific author of tax and financial books and articles. His legal career started with the business and litigation firm of Edwards, Edwards, and Ashton. Later he joined the Century City entertainment firm of Bushkin, Gaims, Gaines, and Jonas working for many well-known celebrities. In 1980, Danny established the law firm of Santucci, Potter, and Leanders in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law, and estate planning. Speaking to more than 100 groups nationally each year, he is known …