Section 1031 Like- Kind Exchanges
- Registration Closed
This course is a soup-to-nuts coverage of section 1031. It will cover the basics and then move into some of the common exchange structures and touch on more complex structures. Along that path, it will cover topics such as determining the amount of deferred gain, addressing the effects of liability relief, structuring typical exchanges facilitated by a qualified intermediary, and structuring other transactions, including reverse exchanges and improvements exchanges.
Learning Objectives
At the end of this course, you will be able to:
- Determine recognized and deferred gain in section 1031 exchanges
- Identify the roles of qualified intermediaries in section 1031 exchanges
- Recognize the various exchange structures, including deferred exchanges, reverse exchanges, improvements exchanges, and drop-and-swaps
IRS CE: 1 Hours/Federal Tax Law
NASBA CE: 1 Hours/Federal Tax Law
CTEC CE: 1 Hours/Federal Tax Law
NSA Webinar Program Level: Basic Prerequisites: None Advance Preparation: None Delivery Method: Group-Internet Based
No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.
NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.
Bradley L. Borden
Bradley T. Borden is a Professor of Law at Brooklyn Law School and the principal at Bradley T. Borden PLLC. He teaches Federal Income Taxation, Partnership Taxation, Taxation of Real Estate Transactions, and LLCs and Partnerships. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio, Texas, and continues to practice and advise property owners doing complicated real estate transactions. As the principal of Bradley T. Borden PLLC, he also frequently works as an expert witness or consultant in cases and transactions related to section 1031, partnership and real estate taxation, and other aspects of partnerships and LLCs.
Brad is the author of several books and numerous articles in leading tax and legal journals. His books include Federal Income Taxation, (Foundation Press, 7th ed. 2017, with Martin J. McMahon, Jr., Daniel L. Simmons & Dennis J. Ventry, Jr.); Federal Taxation of Corporations and Corporate Transactions (Aspen Publishers 2018, with Steven A. Dean); Limited Liability Entities: A State by State Guide to LLCs, LPs and LLPs (Wolters Kluwer Law & Business 2012, seven annual updates, with Robert J. Rhee); LLCs and Partnerships: Law, Finance, and Tax Planning (Wolters Kluwer 2019); Taxation and Business Planning for Partnerships and LLCs (Aspen Publishers 2017); Taxation and Business Planning for Real Estate Transactions (Carolina Academic Press, 2nd ed. 2017); and Tax-Free Like-Kind Exchanges (Civic Research Institute, 2nd ed. 2015). His articles are published in professional journals, such as Business Entities, The Journal of Taxation, Probate and Property, Real Estate Finance Journal, Real Estate Taxation, Tax Management Real Estate Journal, and Tax Notes, and law reviews, such as Brooklyn Law Review, Florida Law Review, Florida Tax Review, Georgia Law Review, Houston Law Review, Iowa Law Review, Kansas Law Review, University of Pennsylvania Journal of Business Law, The Tax Lawyer, and Virginia Tax Review. He is also columnist for Journal of Passthrough Entities. He has given more than 250 presentations on topics related to his scholarship.
Brad is a fellow of the American Bar Foundation and the American College of Tax Counsel. He is an active member of the Section of Taxation of the American Bar Association and a past chair of the Sales, Exchanges & Basis Committee of that Section and is active in the Tax Section and Business Law Section of the New York State Bar Association. He earned a B.B.A. and M.B.A. from Idaho State University and a J.D. and LL.M. in taxation from University of Florida Fredric G. Levin College of Law, he is licensed to practice law in New York and Texas, and he is a certified public accountant.
Contact: brad.borden@brooklaw.edu, (718) 780-7550.
Law School Website: www.brooklaw.edu
Personal Website: www.bradborden.com
