1 NY CLE Available. Special §1031 Topics will be highlighted. A basic understanding of essential 1031 requirements is helpful. Entity issues, partnerships, drops and swaps and partnership installment notes will be summarized. Special issues in closing a §1031 transaction will be highlighted, closing pitfalls, seller financing and partial exchanges explained. Related Party transactions defined along with how to avoid disqualification. Restrictions on exchange proceeds, Split treatment transactions, special types of real property held for investment summarized, FIRTPA treatment in 1031 exchanges and same taxowner requirements will reviewed. An update on §1031 regulations will be included. Free and Open to the Public.