Martin Edwards will be presenting “Cell Tower Easement is the right to use the real property of another for a specific purpose. The easement is itself a real property interest, but legal title to the underlying land is retained by the original owner for all other purposes. Typical easements are for access to another property, for utility or sewer lines both under and above ground, use of spring water, entry to make repairs on a fence or slide area, drive cattle across and other uses. Easements can be created by a deed to be recorded just like any real property interest. Easement Exchanges” as part of Accruit's monthly webinar series.

This educational webinar will provide a comprehensive understanding of cell tower easements and how they may be used as either Relinquished or Replacement Property in a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange . 

Topics discussed will include:

• Defining cell tower easements
• Recognizing easements under IRC §1031
• Key factors in determining the value of the easement
• Significance of easement term length
• Structuring a Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange involving a cell tower easement
• Distinguishing between landowner and lessee roles

Register for free at this link.