Securitized Investment Programs in §1031 Exchanges

  • Accountant
  • AFSP
  • CRTP
  • CPA (US)
  • EA
  • ORTP
  • CPA/PFS
  • MRTP
  • CFIRS
  • CWS
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

Richard D. Gann, JD, Managing Partner of 1031 Capital Solutions, will explain a unique solution to assist CPAs who are advising clients through like-kind exchanges under IRC §1031. Specifically, this course helps CPAs identify potential candidates for securitized real estate programs that qualify under IRS Rev. Proc. 2004-86 as replacement properties.  These programs, known as DSTs (Delaware Statutory Trusts) may be particularly suitable for the following types of clients:

  • Individual retirees who no longer wish to actively manage real estate
  • Owners who need replacement debt to avoid “boot” but cannot qualify for new financing
  • Investors whose property value has outpaced their rental income growth
  • Larger transactions in which the price of the primary target replacement property is not large enough to satisfy exchange requirements

In addition, we will explain the key differences between 1031 exchanges and the more limited tax benefits under a QOZ fund investment.

Learning Objectives

  • Identify candidates among client base for securitized 1031 replacement programs
  • Understand the qualitative and quantitative motivations for selling rental property
  • Understand the rational and irrational fears that prevent clients from selling rental property
  • Learn how DSTs may be an appropriate solution for certain taxpayers as replacement properties in a 1031 exchange
  • Understand the major differences between DSTs and TICs
  • Identify tax issues unique to 1031 DST transactions
  • Learn why QOZ investments are not necessarily a substitute for (but could be complementary to) a 1031 exchange

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Bookkeepers & Accountants & Tax Preparers
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA

Course Qualification

Webinar Qualifies For

  • 1 CE Credit of Taxes for Annual Filing Season Program (AFSP)
  • 1 CE Credit of Federal Tax Related Matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-0377)
  • 1 CPE Credit of Taxes for Certified Public Accountants (CPA-US)
  • 1 CE Credit of Taxes for Enrolled Agents (EA) (Approval No. GEHNZ-T-00378-21-O)
  • 1 CPD Credit of Fundamental Financial Planning Concepts for Personal Financial Specialist (PFS)
  • 1 CE Credit of Federal Tax Related Matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-00378-21-O)
  • 1 CE Credit of Federal Tax Related Matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-00378-21-O)
  • 1 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 1 CE Credit for Certified Wealth Strategist (CWS)
  • 1 General Credit for Accountant/Bookeeper

Additional details

  • Course Level :
    Basic
  • Credits :
    1
  • Instructional Method :
    Group Internet Based
  • Pre-requisites :
    None
  • Advance Preparation :
    None

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

Presenter

About Presenter

Richard Gann

Managing Partner, 1031 Capital Solutions

Richard (Rick) Gann is a graduate of UCLA and California Western School of Law. He has been a member of the State Bar since 1997. While finishing law school and studying for the bar exam, Rick befriended his then-neighbor, Jason McMurtry. Rick and Jason have worked together, with few interruptions, for over 20 years.

Before transitioning to financial services, Rick practiced law for nine years in the fields of real-estate taxation and estate planning. Rick proudly helped numerous clients manage taxes on their real-estate holdings and investments. Rick’s inspiration for helping property owners came from his grandfather, Paul Gann, author of California’s Proposition 13, which lowered property taxes and sparked a nationwide movement of fiscal conservatism.

In 2006, Rick joined Jason at Grubb & Ellis, fka Triple Net Properties. As an attorney, licensed real-estate broker and general securities principal, Rick developed and supervised a retail division of the company, offering 1031-exchange solutions through a network of commercial brokers across the country.

Later, at Steadfast Companies, Rick helped lead a capital markets team that raised over $1.5 billion from individual investors to acquire over 100 apartment communities across the South and Midwest. Rick also helped create a new 1031-exchange program, designed for individual investors seeking to co-invest in REIT-owned properties.

Most recently, Rick was President of the Stira Alcentra Global Credit Fund, which merged in May 2019 with the Priority Income Fund. Rick has been an active member of both the Institute for Portfolio Alternatives (IPA) and Alternative & Direct Investment Securities Association (ADISA) since 2007.

Rick and his wife, Amy, live in Portland, Oregon and also spend a great deal of time in the Seattle area. The Ganns have one son, currently attending college in the UK.

About Company

1031 Capital Solutions

1031capitalsolutions.com/

Securities offered through Concorde Investment Services, LLC (CIS), Member FINRA/SIPC. Advisory Services through Concorde Asset Management (CAM), an SEC registered investment advisor. 1031 Capital Solutions is independent of CIS and CAM. 1031 Capital Solutions, CIS and CAM are not affiliated, cannot verify the accuracy of, nor assumes responsibility for any content of linked third-party sites which is used for informational purposes only.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
  • Polling feature Not supported: If you are logging in through browser or web portal in the browser (zoom.us) it doesn’t support the polling feature. Please be advised the current polling feature can only be supported via Zoom desktop and mobile app. You can check the same here : https://support.zoom.us/hc/en-us/articles/203749865-Polling-for-webinars
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.

Ratings and Review

4.7

124 Ratings

Excellent

86

Very Good

33

Average

5

Poor

0

Terrible

0

EL

Echo Lin

Feb 22nd, 2021

My job does not relate to tax, but I have interest knowing more as myself and friends are landlords in some form.

RO

Robert O’dowd, EA

Feb 22nd, 2021

An absolutely outstanding webinar on a potentially life changing subject for many of my clients.

WN

Wendy Normand, CPA (US)

Feb 22nd, 2021

Terrific! I will DEFINITELY take another webinar with him!

LL

Lavinia Low-rowell, CPA (US), CFOC

Feb 22nd, 2021

Great information. Non pressurizing presentation. Thanks!

KJ

Karl Jarek, CFE, CPA (US)

Feb 22nd, 2021

Speaker was excellent. Very well done indeed.

Securitized Investment Programs in §1031 Exchanges

FREE

1 Credit

Subject Area

Taxes

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