Section 1031 Tax-Deferred Exchanges
Chances are good that, if it hasn't happened yet, you will one day work on a transaction involves a property that’s part of a tax-deferred exchange. When this happens, will you be ready to guide your client through the process and ensure they meet the critical deadlines?
With an appropriately formed exchange, an investor can defer paying taxes on the profit from one investment and instead use all of the profits to fund another investment.
This course helps licensees become more comfortable with guiding clients through a 1031 tax-deferred exchange transaction and ensuring critical deadlines are understood and met.
Course highlights include:
- Section 1031 tax-deferred exchange definitions
- Starker’s Exchange background and application
- U.S. Internal Revenue Code requirements
- IRS Safe Harbor Guidelines
- Investor taxes advantages
- Setting up an exchange
- Selecting a Qualified Intermediary
- Licensee role in a Section 1031 tax-deferred exchange
- The non-exchanger's role in a Section 1031 transaction
- Reverse exchanges
- Rare exemptions to exchange deadlines
State Requirements For Georgia
Georgia State Requirement Details for Real Estate Broker Continuing Education
Renewal Date: Every 4 years, on the last day of the licensee's birth month
Hours Required: 36 hours
- 18 hours – Broker hours
- 3 hours – Mandatory license law hours
- 15 hours – Elective hours
Effective July 1, 2025, all brokers will be required to complete a minimum of 18 hours of broker CE per 4-year renewal period. The 18 hours is part of the required 36 hours of CE each renewal period. The required 3 hours of license law CE will remain in effect for all licensees.
Georgia Real Estate Commission
Street Address: 229 Peachtree Street, N.E., International Tower, Suite 1000, Atlanta, GA 30303-1605
Telephone: 404.656.3916