1031 Exchanges 101 (2024 Edition)

Annamarie Kooning

Annamarie Kooning is a 1031 Exchange Manager with Leader 1031. During her career, Annamarie has facilitated thousands of various § 1031 exchange transactions and with over 25 years of real estate industry experience, much of it focused on 1031 Exchanges. Prior to joining Leader 1031, Annamarie worked for another nationally qualified intermediary and was in the title/escrow industry.

Annamarie works with investors, real estate brokers and agents, accountants, attorneys, financial advisors, and mortgage bankers/brokers throughout the US. Annamarie is com- mitted to delivering exceptional customer care and can provide the most current information available with regards to IRC §1031 and the client exchange process.

As a 1031 Exchange rules and 1031 regulations expert, Annamarie frequently gives 1031 Exchange seminars for continuing education credits CE and CLE, as well as custom and personalized seminars on tax deferred exchange topics for attorneys, CPAs, advisors, brokers, REALTORS”, agents, escrow, investors, and taxpayers throughout the US. Her ex- change presentations are practical, thorough and feature many real-life exchange scenarios to illustrate the wide range of investment and tax strategies.

Over the years, Annamarie is and has been a member of various industry and trade associations: NAIOP, AREAA, CCIM and CREW. In addition to completing Master level Real Estate Finance courses at Portland State University, Annamarie also holds a Bachelor of Business Administration-Economics from Gonzaga University-Spokane. Leader1031 is a leading national IRC §1031 qualified intermediary and has the expertise of facilitating all levels of exchanges throughout the United States. Leader1031 works with all escrow officers and settlement agents in facilitating exchanges in every state. Astute investors recognize Leader1031 as one of the most respected national qualified intermediaries in the United States

I.Define which types of real property qualify and do not qualify for a 1031 exchange | 2:00pm –2:10pm

II.Review the criteria the IRS uses to distinguish property held primarily for sale versus property held for investment | 2:10pm – 2:20pm

III.LLCs, partnerships, trusts and other entity issues| 2:20pm – 2:35pm

IV.1031 exchanges of vacation homes and a review of Rev Proc. 2008-16 | 2:35pm – 2:45pm

V.Review the process and requirements for a full or partial exchange | 2:45pm – 3:00pm

Break | 3:00pm – 3:10pm

VI.The 45/180 calendar daytime deadlines | 3:10pm – 3:20pm

VII.The Identification Rules | 3:20pm – 3:30pm

VIII.What are parking exchanges (reverse and improvement) | 3:30pm – 3:40pm

IX.How a 1031 investor can help a child, or third party buy a home with their exchange money. | 3:40pm – 3:50pm

X.Qualified Intermediary (QI) due diligence | 3:50pm – 4:00pm

XI.Delaware Statutory Trusts (DSTs) as possible solutions for booting and or up against the 45-day identification deadline | 4:00pm – 4:10pm