PAROA Monthly Seminar
May Topic: 1031 Exchange
Where? Room H230
Who? Annemarie Kooning, Asset Preservation Inc.
Understand the trends aﬀecting investors with highly appreciated properties in 2018
What is a IRC § 1031 Exchange?
The benefits & limitations of § 1031
Know the 4 levels of capital gain taxation
Full Deferral vs Partial Deferral
Held for Investments vs Held for Sale: what’s the difference?
Who is the taxpayer: entities issues (LLCs, partner-ships, trusts etc.)
Like kind property: What qualifies and what does not qualify
Intent: why all the fuss?
Holding Issues & Like Kind
Common slip ups: Seller Financing, paying Buyers Closing Costs, impact of Boot , and Related Parties
Tired of managing: Alternative Replacement proper-ties
Live and rent on the same property? How it works with a §1031 exchange
QI due diligence
5:00 pm- 5:30 pm- Check-in/Networking
5:30 pm - 6:00 pm- Dinner & Ask the Board
6:00 pm- 9:00 pm- Seminar
Dinner is included with registration fee.
Payments must be made by Pay Pal, or by check. The check must be received 1 week before scheduled event. Seminars with less than 5 people registered will be cancelled. Registration closes 1 week prior to event.
Seminars have a 1 week cancellation policy.
Registration is $70 for members and $95 for non-members.
Each full paying PAROA member can bring one guest from their bundle (limit 1) that will share all resources for $50.
**THIS SEMINAR IS 3 CREDIT HOURS**