Course 1.5 · 60 minutes
The 1031 Exchange: Selling Without Paying Tax Now
Run a like-kind exchange from listing to closing, hit every deadline, avoid boot, and know when an exchange is the wrong move.
- Who it is for
- Investors selling appreciated property who want to keep the equity working.
- Runtime
- 60 minutes
Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.
Instant download after payment. Nothing is withheld for a later purchase.
What you receive
- Exchange Timeline Tracker Guide.
- Boot and Basis Calculator.
- Identification Notice.
- Exchange vs Sell Worksheet Guide.
- QI Vetting Checklist.
- Slide deck.
- Visual: Roadmap.
- Visual: What Qualifies.
- Visual: Exchange Flowchart.
- Visual: Identification Rules.
- Visual: Boot Netting.
- Visual: Basis and Depreciation.
- Visual: Reverse Exchange Parking.
- Visual: Worked Example.
- Visual: Exchange vs Sell.
- Visual: Hold Until Death.
- Visual: Convert to Residence.
- Visual: Decision Tree.
- The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.
What the course covers
- 01What a like-kind exchange is and what qualifies after the 2017 changes6 min
- 02The rules: 45 days, 180 days, the identification rules, and the qualified intermediary10 min
- 03Boot: cash, debt relief, netting, and how to avoid it7 min
- 04Basis carryover and what happens to depreciation5 min
- 05Reverse, improvement, and partial exchanges7 min
- 06Worked example: a 900,000 dollar sale exchanged into a 1.4 million dollar property, with Form 88249 min
- 07Tricks of the trade: exchange then hold until death, Delaware statutory trusts, and converting to a residence7 min
- 08Mistakes and traps: wrong taxpayer, related parties, vacation homes, missed deadlines, and state clawbacks6 min
- 09Action plan and recap3 min
How it fits: Requires 1.6 for the gain math. Pairs with 3.4 (step-up at death) and 6.3 (holding structures).
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 1: Real Estate
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.