Estate Planning With Section 1031 Exchanges: Structuring Like-Kind Exchanges of Investment Property

Complying with Complex IRS Requirements to Achieve Short- and Long-Term Tax Savings

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Tuesday, September 1, 2015

Recorded event now available

or call 1-800-926-7926
Course Materials

This CLE/CPE course will guide estate planning counsel through structuring IRC 1031 exchanges that allow clients to defer paying capital gains tax on the sale of investment property. The panel will explore opportunities for taking advantage of this under-utilized planning strategy and outline the myriad rules that govern 1031 exchanges and the precise steps and timeline required to avoid unwanted tax consequences.


IRC § 1031 exchanges allow owners of property held for use in a trade or business or for investment to dispose of assets and acquire replacement assets of a like-kind while deferring tax on the gain. Exchangeable assets include real estate, equipment, vehicles, collectables and artwork, sports contracts, and many other kinds of property. Section 1031 “like-kind” exchanges are a valuable estate planning tool because they take advantage of the stepped-up basis in inherited property received by the estate upon a taxpayer’s death.

Section 1031 exchanges require careful planning and structuring according to IRS rules to avoid a like-kind exchange becoming a taxable event. In addition, the Administration’s 2016 budget release proposes to limit real estate 1031 exchanges to a $1 million annual deferral cap and eliminate like-kind exchanges of artwork. Planners would be wise to look for ways their clients can benefit from 1031 exchanges.

Listen as our experienced panel explores how 1031 exchanges can help clients achieve estate planning goals and tax advantages. The panel will provide counsel with best practices on structuring like-kind exchanges according to strict IRS rules to avoid unwanted tax consequences from a failed 1031 exchange.



  1. Overview of Section 1031 exchange requirements
  2. Use of Section 1031 exchanges in planning
    1. Real estate
    2. Artwork
    3. Other business and investment property
  3. Review of relevant IRS guidance and court rulings


The panel will review these and other key issues:

  • What types of exchanged properties are more likely to be considered sufficiently like-kind to receive tax deferral?
  • What types of individuals or entities can serve as qualified intermediaries?
  • What common errors will result in the IRS disallowing an exchange?
  • How the “same taxpayer” requirement can complicate exchanges for partnerships, married couples, estates and trusts.


David M. Hellman, CPA
David M. Hellman, CPA

Law Office of David M. Hellman

Mr. Hellman has been involved in structuring and facilitating Internal Revenue Code section 1031 exchanges since...  |  Read More

James Miller
James Miller

Senior Vice President
Investment Property Exchange Services

Mr. Miiller focuses on all types of 1031 Tax Deferred Exchanges and transactions involving real property, personal...  |  Read More

Stephen L. Robison, JD, LLM
Stephen L. Robison, JD, LLM

Strategic Property Exchanges

Mr. Robison is a Board Certified Specialist in Federal Taxation Law by the Ohio State Bar Association and is a...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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