Jillian Rosansky will be presenting a virtual 1-hour Advanced 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 Concepts CE Course for Aspen Board of Realtors members. The course will include topics such as:

• Refinancing
• Individual or entity that owns replacement property desired by the taxpayer. Seller financing
• Different types of more complex 1031 exchanges
  • Reverse exchanges
  • Build-to-suit/improvement exchanges
  • Specialty “Non- A safe harbor generally refers to a fact situation where under traditional tax or legal principles the proposed transaction, or part of a transaction, would be prohibited. If an otherwise prohibited transaction can be structured pursuant to an IRS promulgated safe harbor, the IRS agrees not to challenge the structure as to form. Safe Harbor ” transactions
• Overview of alternative investment strategies
  • NNN (Triple Net Lease)
  • TIC (Tenancy in Common)
  • DST (Delaware Statutory Trust)
  • Oil & gas royalty interests 

If you are an ABOR member, register here:

https://events.teams.microsoft.com/event/67dc16e9-e6c7-4028-88b8-8bcc5dc0e9ac@5ecaba15-9740-4f7f-9832-177eb84ef66d