LexisNexis®
University

1033 Exchanges: Advanced Strategies for Optimal Tax Deferral 2025

Content Provider
American Law Institute CLE
Product
CLE
Run Time
63 Minutes
Recording Date
05/13/2025
Presenter(s)
Alan Lichtenstein, Matthew Bryant
Learning Method
On-Demand Training
Practice Area
Real Estate, Taxation
Persona
CLE OnDemand

Price $219.00

Add To CartCheckout

Description

When property is lost due to an involuntary conversion such as a taking by eminent domain, destruction by natural disaster, or theft, many clients assume they must immediately face a significant tax burden from compensation received. However, IRS §1033 provides a powerful alternative—tax-deferral through strategic reinvestment. Understanding the nuances of 1033 exchanges allows attorneys to guide clients through the process, ensuring they maximize tax benefits and rebuild wealth effectively. Join us for this comprehensive CLE course designed to equip legal professionals with the knowledge and tools needed to navigate 1033 transactions with confidence. This 60-minute webcast will help you master 1033 transactions and attain optimal tax deferral for your clients. The speakers will explore: - §1033 Transactions (an overview) – Understand the fundamentals of tax-deferred exchanges and how they differ from §1031. - Replacement Property Requirements – Learn what qualifies as suitable replacement property and how to structure transactions effectively. - Replacement Periods – Navigate key deadlines and extensions to ensure compliance. - Taxation of Award Proceeds – Discover how condemnation and insurance proceeds are taxed and when tax-deferral applies. - Election of §1033 – Step-by-step guidance on making the election and reporting it properly to the IRS. - Tax-Free Proceeds & Refunds – Explore opportunities to minimize tax liabilities and secure tax refunds. - Replacement Options – Review the best strategies for reinvesting proceeds, from real estate acquisitions to business assets. Attorneys, tax advisors, real estate professionals, and financial planners who work with clients impacted by eminent domain, involuntary property losses, or forced asset sales will benefit from watching this webcast.

Literature

State Status Total Credits Type Of Credit Approved Thru
AlabamaPending State Response0.00
AlaskaApproved1.00GeneralOn-going
ArizonaApproved1.00GeneralOn-going
ArkansasApproved1.00GeneralOn-going
CaliforniaApproved1.00Participatory05/13/2030
ColoradoPending State Response0.00
ConnecticutApproved1.00GeneralOn-going
HawaiiApproved1.00General05/13/2027
IllinoisApproved1.00General02/24/2027
LouisianaPending State Response0.00
MainePending State Response0.00
MissouriApproved1.30GeneralOn-going
MontanaPending State Response0.00
New HampshireApproved1.10General05/12/2028
New JerseyApproved1.00GeneralOn-going
New MexicoApproved1.10General05/12/2030
North DakotaPending State Response0.00
OregonPending State Response0.00
PennsylvaniaApproved1.00General08/27/2027
Rhode IslandPending State Response0.00
TennesseePending State Response0.00
UtahPending State Response0.00
VermontApproved1.00GeneralOn-going
WisconsinApproved1.00GeneralOn-going
WyomingPending State Response0.00

Speakers