Through the use of examples and hypothetical illustrations, 1031 Exchange Solutions II: Fractional Investments and Private Placements gives CPAs an overview of an IRS Section 1031 real estate exchange, as well as an overview about why investing in a private placement may be something to consider for your clients. No advance preparation is required. Prerequisite(s): none. There is no fee to attend this presentation.

Key terms and concepts covered include:

•   Like-Kind real estate
•   Section 1031 Exchange
•   Qualified Intermediary (QI)
•   The Delaware statutory trust (DST) and fractional interest ownership investment
•   Cash investments
•   Passive income and passive losses
•   Tax forms