Max Hansen and Jonathan Barge are proud to be representing Accruit at the REALTORS^® Land Institute 2025 National Land Conference for the fourth consecutive year. The conference gathers top land real estate professionals, investors, and industry leaders to share knowledge, build connections, and discuss emerging trends in land brokerage and investment.

Max and Jonathan will be presenting 2 breakout workshop sessions: Mastering 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 s: Navigating Complexities and Unlocking Opportunities for Your Clients, on March 18^th from 11:00 AM - 12:00 PM and 2:00 - 3:00 PM MST. 

In this sessions, they will be discussing the following topics:

• Common Pitfalls and How to Avoid Them: Learn about recurring issues in 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 s and potential remedies.
• A Reverse Exchange is typically conducted under the safe harbor established in Rev Proc 2000-37. These are "parking arrangements" where either: (i) a property is purchased and "parked" as a potential replacement property for the benefit of a specific taxpayer by an exchange accommodation title holder until such time as the taxpayer arranges for the transfer of the relinquished property to the ultimate transferee in a simultaneous or deferred exchange; or (ii) a taxpayer transfers the relinquished property to be "parked" by an exchange accommodation title holder in exchange for immediately receiving the replacement property, and the exchange accommodation title holder later transfers the relinquished property to the ultimate transferee Reverse Exchange s: Understand the benefits and step-by-step process of reverse exchanges.
• This refers to a type of exchange done where some of the proceeds of the sale of the relinquished property will be used to cause improvements to be placed on the land constituting the replacement property so that the taxpayer can complete the trade where both the value of the land and of the improvements will count for the amount the taxpayer traded for. These types of exchanges are structured pursuant to IRS Rev. Proc. 2000-37 and are sometimes known as “property parking exchanges” and are sometimes known as “property parking exchanges” and require the exchange facilitator to take on an additional role as a Qualified Exchange Accommodation Titleholder. Build-to-Suit Exchange s: Explore the advantages and process of build-to-suit exchanges.
• Complex Issues and Solutions: Delve into intricate, real-world 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 problems and their solutions.
• Interactive Q&A Session: Engage directly with experts, ask your burning questions, and obtain feedback for navigating 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 s.

Rudy Krupka, Business Development Director, will be joining Max and Jonathan to showcase Accruit's suite of 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 services and solutions. Rudy looks forward to connecting with attendees, offering insights into Accruit's unmatched expertise in tax deferral via 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 for Agribusiness, recreational land, intangible real property interests and more.