Advanced Concepts of 1031 Exchanges

  • Wed, March 22, 2023
  • 8:15 AM - 9:30 AM
  • Webinar


  • Corporate Sponsor members + 1 free guest.
  • Fee may be applied against new membership dues if request and application is received within 14 days of event.

Registration is closed

An IRELA CLE Webinar

Advanced Concepts of 1031 Exchanges

Martin S. Edwards, J.D., CES

Matthew C. Douglas, J.D.


MCLE approved for 1-hour general credit
Registration is Free for IRELA Members
Non-Members ~ $50*

This course is designed to provide discussion of certain advanced concepts relevant to 1031 exchanges. Topics will include partnership or corporate restructuring in close proximity to an exchange (i.e., "drop and swaps"), the impact of seller-financing in an exchange, refinancing relinquished or replacement property before or after an exchange, and discussion of "parking" transactions like reverse and improvement exchanges. Other common issues that can add to the complexity of a particular exchange will also be discussed. This course will touch on general 1031 requirements as well, but is more geared toward practitioners who already have some working knowledge around tax-deferred exchanges.

Matthew Douglas, JD

As Senior Director and Staff Attorney at Accruit, a leading national 1031 Exchange Qualified Intermediary, Matt applies his extensive knowledge of IRC 1031 rules and structures to help property owners defer tax liability from the sale of business or investment real property. An experienced attorney and former college-level instructor, Matt educates realtors, attorneys, and other exchange professionals on a variety of exchange topics, from basic rules to the more nuanced and complex issues that frequently arise under IRC 1031. Matt concentrates much of his professional time handling Reverse and Construction Exchanges and advising on complex exchange structures.

Martin Edwards, JD, CES® 

Marty is a Managing Director and In House Counsel at Accruit, Marty utilizes his many decades of exchange experience, to help train and support staff and to advise clients and their advisors with regard to conventional exchanges and ones that are reverse in nature or require ground up construction or the addition of improvements to the target property. Marty has written and spoken extensively on 1031 Exchange transactions under Section 1031 of the Code and related Treasury Regulations and on the subject of “title parking” arrangements under IRS Rev. Proc. 2000-37. His writings include “Tax-Free Exchanges of Real Estate” (Real Estate Financing, Matthew Bender & Company), Land Trust Handbook (IICLE), The Compleat Lawyer (ABA), ISBA Real Property Newsletter, Chicago Bar Assoc. Real Property Law Communicator and DuPage County Bar’s DCBA Brief.

PCAM Course ID:544758


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