This three hour course is designed to give attendees an in-depth discussion of 1031 Exchanges and how this option would benefit their real estate investment clients. Topic to include IRS regulations, specific scenarios that may apply for listings and sale closings, as well as advanced scenarios such as Partnership/LLC structures and issues, Reverse and Improvement Exchanges.  Attendees will gain the ability to recognize a potential exchange to make investment property owners aware of the option to sell and buy property as part of a 1031 Exchange in order to defer capital gains and/or deprecation recapture tax.