When a 1031 Exchange is opened in the latter part of the year, a seasonal treat worth mentioning is “tax-straddling.” If that exchange is successfully completed, those taxpayers defer taxes to receive the benefits of the 1031 Exchange. However, if that exchange fails and is not completed, taxes will be due. The benefit for those taxpayers is that they may still qualify for a “mini-tax deferral” (via tax straddling) where they can report and pay their taxes on their 2026 tax returns instead of immediately on their 2025 tax returns.

Under §1031, like-kind exchanges allow taxpayers to defer recognition and payment of capital gains tax when exchanging investment property or one type of real property used in a trade or business for another. During this webinar, we'll discuss the mandatory like-kind exchange requirements, how to calculate the basis of the exchanged property, how to depreciate property acquired in a §1031 exchange and how to calculate the realized and recognized gain on the exchange. Additionally, we’ll walk through examples and complete Form 8824, Like-Kind Exchanges, under various exchange scenarios.

Join us for an engaging webinar that takes the mystery out of the 1031 Exchange process. You’ll gain a clear understanding of how this powerful tax-deferral strategy works and how it can support your real estate goals. Whether you’re new to investing or simply want to expand your knowledge, our experts will guide you through the essentials—what qualifies as a 1031 Exchange, what “like-kind” really means, and how to navigate timelines, capital gains, and boot. We’ll also explore advanced topics such as related-party, reverse, and improvement exchanges, giving you the insights and confidence to make informed decisions every step of the way.

Learning Objectives:

  • What Is Tax Straddling in a 1031 Exchange?
  • Taxpayer Options with Tax Straddling
  • Benefits of Tax Straddling in 1031 Exchanges
  • Limitations and Key Considerations
  • Should You Consider Tax Straddling in a 1031 Exchange?
  • Show Your 1031 Exchange Expertise!
  • Describe the rules for qualifying an exchange as a like-kind exchange and the definition of "like-kind"
  • Recognize the effects of debt and boot on non-recognition, and how to calculate gain in context of a section 1031 exchange
  • Describe the use of qualified intermediary or escrow agent for deferred exchange
  • Recognize how to calculate basis of replacement property acquired in like-kind exchange
  • Identify current developments in like-kind exchanges

Session Highlights:

  • We will cover all the recent changes and updates made to handling 1031 exchanges.
  • Discover best practices for approaching 1031 exchanges.
  • Learn how to handle the intricacies of 1035 exchanges.
  • Understand what are taxable vs. reportable exchanges and how to avoid negative IRS interactions.
  • Get answers to help you understand what is gain and how to defer gains on like-kind exchanges.
  • Get tips for handling the treatment of certain partial exchanges.
  • Learn about key exceptions to reporting gains on the sale of business or investment property.
  • Receive guidance helping you make sure exchanges qualify under section 1031 and 1035 rules.
  • Discover what property qualifies for 1031 exchanges and what contracts are eligible for 1035 exchange treatment.
  • Learn about time limits for 1031 exchanges and avoid IRS restrictions.
  • Understand when a 1035 exchange is appropriate and when it is not.

Credits and Other information :

  • IRS CPE Credits: 2.0 TAX
  • Location: Virtual/Online
  • Delivery method: Group Internet Based
  • IRS Course ID: DFFSC
  • Attendance Requirement: Yes
  • Session Duration: 2 Hours
  • Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

1. How can I register for this webinar/course?

Enroll now on Pioneer Educator. Explore a variety of webinars presented by industry experts. Choose either ‘live webinar’ or ‘on-demand’, and simply click ‘buy now’ to register

2. Is it possible to register someone else for this course? If so, how can I do that?

You can recommend Pioneer Educator to your friends and colleagues. Expand your professional network by getting them enrolled at pioneereducator.com today!

3. What is web download and transcript or On demand session?

 The web download grants access to the webinar recording, enabling you to receive a link to download and save it on your computer for convenient viewing, multiple times.

 The transcript offers comprehensive written material from the webinar, ensuring you have detailed documentation of the content presented.

 On demand session is when we conduct the webinar as per your available dates after the live training. You will get access to the training for 24 hours.

4. Is there an opportunity to ask questions to the speaker during the session?

Each webinar wraps up with a Q&A session, giving you the opportunity to interact with industry experts and receive answers to all your queries.

5. We provide the following CE credits to the professionals on the approved courses.

  • IRS
  • HRCI
  • SHRM

6. When are the continuing education credits reported to the IRS, HRCI, SHRM and other regulatory bodies ?

Your educational credits will be reported to the appropriate licensing and regulatory bodies within 5-7 business days

7. What should I do if I can’t log my account?

The credentials to log into your account is your EMAIL ADDRESS & PASSWORD used during account creation.

  • If you’ve forgotten your password, please go to the login page and click on the ‘Forgot Password.’ Then enter your registered email id to receive the password reset email. Click on the link given in the email to enter your new password.
  • If the face any challenge, please reach out to us via email support@pioneereducator.com or contact our support team through live chat support.

8. How can I view /access the courses that I have registered for?

Upon registering for any of our webinars or products, you will receive webinar instructions 24 hours before the conference over the your registered mail id with us also check SPAM/JUNK folder. If you’ve not received the instructions, Please reach us at support@pioneereducator.com

9. How can I cancel my registration?

For registration cancellations, please reach out to us via email at support@pioneereducator.com. If you cancel your registration for a paid webinar, expect the refunded amount to be credited back to your payment method within 7 business days.

10. How can I download the learning materials/Handouts available for the webinars/Seminar?

Conference materials will be accessible 4 hours before the webinar begins. You can download them directly from the webinar page or by logging into your account

11. What are the system requirements to attend a live webinar?

Our seamlessly integrated with ZOOM and Gotowebinar for delivering continuing education webinars. The system requirements are :

  • An internet connection – broadband wired or wireless
  • Speakers and a microphone – built-in, USB plug-in, or wireless Bluetooth

12. I took a webinar, where is my certificate?

Your certificate will be sent to you via email within 3 working days after the webinar ends. Alternatively, you can log in to your account at www.pioneereducator.com to retrieve it. If you haven't received the email within this timeframe, please check your spam/junk folder. If you still can't find it, don't hesitate to contact us via email at support@pioneereducator.com or connect with us through the online chatroom.



Related Products

Representing Your Client in an IRS Audit

PRESENTER(s): Jim Buttonow
EVENT DATE - 2024-07-18

IRS Penalties and Abatements

PRESENTER(s): Charles Montecino
EVENT DATE - 2024-09-24

Advanced QuickBooks Online Analysis

PRESENTER(s): David H. Ringstrom, CPA
EVENT DATE - 2025-10-03

Employer and Payroll Updates due to the OBBBA

PRESENTER(s): Dayna J. Reum
EVENT DATE - 2025-08-19

S-corporation Basis and Form 7203

PRESENTER(s): Jason Dinesen
EVENT DATE - 2025-10-29

OBBB Rules & Form W-2G for Gambling Winnings

PRESENTER(s): Jason Dinesen
EVENT DATE - 2025-12-11