January 18, 2024


8 Total CPE Credits


Webinar (CA): Fundamentals of 1031 Exchanges 2023

  • Instructor

    G. Scott Haislet

Learning Objectives

• Recognize how to prepare IRS Form 8824
• Determine 1031 exchange mathematics, including napkin test, boot and adjusted basis
• Identify conceptual issues in 1031 exchanges
• Discover advanced concepts, such as improvement exchanges, reverse exchanges, non-safe harbor exchanges and drop-and-swap
• Determine ethics and client counseling issues
• Identify how to evaluate and counsel clients about risk

Major Topics

• Statutory framework for 1031 exchanges
• Business and investment property characterization
• Deferred exchange rules and techniques
• Exchange mathematics: boot, gain and basis
• Reporting for failed exchanges (over two tax periods)
• Improvement, reverse and non-safe harbor exchanges
• Partnership and TIC issues: IRC Sec. 761

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Basic knowledge of tax return preparation or familiarity with investment real estate planning, brokerage or operations.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, attorneys, CFPs, enrolled agents, real estate and tax professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

Please login to register.