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Atlas 1031 Exchange, LLC
Atlas 1031 Exchange, LLC

This document provides an overview of Internal Revenue Code Section 1031 exchanges, which allow taxpayers to defer capital gains tax when selling investment or business property and reinvesting the proceeds into similar "like-kind" property. Key points covered include what qualifies for a 1031 exchange, requirements and timelines, exchange terminology, strategies for forward and reverse exchanges, benefits for realtors and taxpayers, and common misconceptions about 1031 exchanges.

BusinessEconomy & Finance
1 of 26
Internal Revenue Code Section 1031 Fundamental and Advance Concepts Presented by: Andrew Gustafson, CES ® Atlas 1031 Exchange, LLC www.atlas1031.com 850-496-0090
Instructional Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Current Law ,[object Object],[object Object],[object Object]
What is a 1031 Exchange? ,[object Object],[object Object]
What is the outcome of 1031 Exchange? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Real Property – partial list ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Depreciable Tangible Personal Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Intangible Nondepreciable Personal Property ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Property Excluded from 1031 ,[object Object],[object Object],[object Object],[object Object],[object Object]
Realtor Benefits ,[object Object],[object Object],[object Object],[object Object]
Taxpayer Benefits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exchange Terminology ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Qualified Use Test ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Exchange Requirements ,[object Object],[object Object],[object Object],[object Object]
Constructive Receipt g(6) limitations ,[object Object]
Constructive Receipt of Cash ,[object Object],[object Object],[object Object]
Contract Language ,[object Object],[object Object]
Contact Language (cont’d) ,[object Object]
Same Taxpayer Requirement ,[object Object],[object Object]
1031 Timelines ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Identification Requirements ,[object Object],[object Object],[object Object]
Related Party Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]
Misconceptions about Exchanges ,[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Exchanges ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Building Wealth and Deferring Taxes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Wrap Up ,[object Object]

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40 Minute Indiana

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