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Securitized Investment Programs In §1031 Exchanges

Securitized Investment Programs In §1031 Exchanges

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00378-21-S)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0377)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CPD credit (Verifiable) for CPA/PFS

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00378-21-S)

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00378-21-S)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Before starting this self study program, please go through the instructional document.


  • Why Rental Investors Seek Liquidation: Common Motivating Factors
    5 mins
  • Why Investors Are Afraid to Sell: Common Apprehensions
    10 mins
  • Potential Solution: Securitized Real Estate Programs as 1031 replacements
    18 mins
  • Depreciation Benefits
    33 mins
  • DST Due-Diligence Criteria
    41 mins

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

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

Who Should Attend?

  • 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 Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA





Great Information






A great seminar! An excellent overview of a complex subject made relatively simple to understand. Review questions were relevant to the material.


This program was a great overview of DSTs. I attended a seminar on DSTs and this presentation was much clearer.