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Course/Product Description
Title:

Like-Kind Exchanges

SKU:PA-1001923
Format: Self-Study Course
Order:Qty: Select State:
Description:

Tax reform provisions have increased the tax on profits realized from the disposition of real estate. This has forced investors to seek "escape hatches" from the repeal of the capital gain deduction.

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.

Major Topics:

  • Benefits of Exchanging
  • Mortgage In Excess Of Basis
  • Recapture
  • Elements Of §1031
  • Exchange Requirements
  • Importance of Court Decisions
  • Two Party Exchanges
  • Multiple Party/property Exchanges
  • Delayed Exchanges
  • Documentation
  • Qualified Properties
  • Holding Periods
  • Partnership Interests
  • Boot &Rules of Offset
  • Basis and Depreciation
  • New Regulations
  • Reverse Starker Exchanges
  • New Carryover Basis Rules

Course Format
Self-Study - practitioners will receive a Printed Workbook upon purchasing this course.

Exam Format
After you have completed reviewing the text material, you have the option of faxing or mailing your exam. Or, you may take your exam in our convenient, untimed online format at no additional cost. Tests average 5 questions for each CPE credit offered. For example, a CPE test worth 20 credits would include about 100 questions.

A score of 70% or better is required to pass this course, although there is no limit to the number of times you may take the exam in order to pass.

CPE Certification
When you successfully pass the online exam, your Certificate of Completion will be displayed on the screen. Print it out on your printer by using the "Print" command in your web browser.

This course is accepted in all but the following states for CPE credit: FL, MN, MS, MT, OR, SC, &TN.

Course Level: Basic
Prerequisites: None
Field of Study: Taxation

About The Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California, and later 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.

Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits.

The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who's Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.

Licenses / Designations / Educational Credits:CPE
All US States: 12
About The Provider: JN Productions has been a self-study CPE provider since 1994. All of our CPE courses have been developed using national and state guidelines so that the material will be accepted nationwide for accounting CPE credit.

JN Productions is a NASBA Registry QAS provider and our courses are accepted by all 50 state Boards of Accountancy.

In addition:
-We are an IRS approved Continuing Education Provider.
-Our courses meet the CPE credit standards of the Institute for Management Accountants CMA designation. CMAs should choose courses from acceptable subject areas, as outlined in the IMA’s Continuing Education Requirements and Rules.

CPE Courses are offered in the following fields of study: Accounting, Auditing, Taxation, Management Advisory Services, Marketing, Administrative Practice, Finance, Business Law, Ethics, & Specialized Knowledge. All course are available as online courses or with optional printed workbooks.
Price: $125.00
Applicable Discounts:Required VolumeDiscountPrice
 Qty: 2$12.50$112.50
 Qty: 5$18.75$106.25
 Qty: 10$31.25$93.75
More Info: Contact Us For More Information
Order:Qty: Select State:
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Keywords For This Course:

CPA training, CPE Courses, Taxation, Like Kind Exchanges

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