Mastering 1031 Exchange Essentials – Know the Rules/Reap the Rewards – 2026 – 1 Hour – Legal

Instructor:  Maura A. Snabes, Esq., CES®, NTP, CLTP – Corporate Exchange Services

1. Define what a 1031 Exchange is and why investors use it 2. Explain the key IRS rules (like-kind, timelines, qualified intermediary, etc.) 3. Identify the step-by-step exchange process from sale to acquisition 4. Understand the different exchange types (delayed, reverse, improvement) 5. Recognize the potential for a 1031 exchange (investment, commercial, acquisition of additional real property) Federal tax code permitting non-recognition of gain in an exchange was Code Sec. 202(c) of the Revenue Act of 1921.

Published March 2026

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