Course Description

Advanced Topics in 1031 Exchanges by John Mangham

Course Outline

1. Introduction
   1. Introduction
2. Reasons to Exchange
   1. Reasons to Exchange
      Upon completion of this lesson, you should be able to:
      • Recognize how to diversify
      • Identify the benefits of diversification
      • Recognize how to consolidate
      • Identify the benefits of consolidation
      • Relate how to calculate the new basis
   2. Reasons to Exchange Lesson Test
   3. Reasons to Exchange Chapter Test
3. Delayed and Improvement Exchanges
   1. Delayed and Improvement Exchanges
      Upon completion of this lesson, you should be able to:
      • Identify the reasons to use the improvement exchange
      • Identify the structuring of the improvement exchange
      • Distinguish how and when to finance the improvement exchange
      • Identify the structuring of improvement to pre-owned land exchange
   2. Delayed and Improvement Exchanges Lesson Test
   3. Delayed and Improvement Exchanges Chapter Test
4. Reverse Exchanges
   1. Reverse Exchanges
      Upon completion of this lesson, you should be able to:
      • Identify the reasons to use a reverse exchange
      • Identify the structuring of the reverse exchange
      • Identify the format of a reverse A
      • Recognize when to use a reverse A
      • Identify the format of a reverse B
      • Recognize when to use a reverse B
   2. Reverse Exchanges Lesson Test
   3. Reverse Exchanges Chapter Test