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Advanced 1031 Exchange Concepts and Opportunity Zones

OnDemand Webinar (101 minutes)

Gain an in-depth understanding of Section 1031 like-kind exchanges and Opportunity Zone investments.This topic will provide an overview of Opportunity Zone investments including the purpose, tax incentives, requirements for deferral along with a review of what type of investments qualify for Opportunity Zone tax treatment. This information will cover a detailed comparison of Section 1031 like-kind exchanges and Opportunity Zone investments. The material will also address what three strategies qualify when combining a 1031 exchange with an Opportunity Zone investment along with two approaches that do not work. The topic will also address some advanced 1031 exchange issues including handling partnership/LLC scenarios, related party exchanges along with a review of the 45/180 day time deadlines and the Identification Rules and G(6) restrictions on exchange proceeds during a 1031 exchange.


Scott R. Saunders, Asset Preservation Inc.


Overview of Opportunity Zones

• The Intent of Opportunity Zones

• Opportunity Zones by the Numbers

• Legislative History of Opportunity Zones

• Opportunity Zone Property Values

What Is an Opportunity Zone?

• Qualified Opportunity Zone

• Technical Opportunity Zone Terminology

• Preferred Opportunity Zone Terminology

What Is an Opportunity Zone Fund?

• Three Opportunity Zone Fund Requirements

• Certification of Opportunity Zone Funds

• Opportunity Zone Investments

• What Is Tangible Property?

Four Levels of Opportunity Zone Tax Benefits

• New Opportunity Zone Guidance

• Opportunity Zone Investment Timeline

Legislative History of 1031 Exchanges

1031 Exchange Into Opportunity Zone

• Three Strategies That Qualify

• Two Strategies That Don't Qualify

Side by Side Comparison of Opportunity Zone to 1031 Exchanges

• Relinquished Property Character and Use

• Replacement Property Character and Use

• Reinvest All Net Equity

• Section 1031: The Exchange Equation and Understanding Cash Boot and Mortgage Boot

• The Exchange Equation: Commercial Property Examples

• Like-Kind Requirement

• Creative Section 1031 Like Kind Property Including Air Rights, Oil/Gas/Mineral Rights, Vacation Homes, Delaware Statutory Trusts (DSTS)

• Qualified Intermediary

• Time Requirement for Reinvestment

• Tax Deferral of Deferred Gain

• Time Restrictions on Holding

• Location

• Identification Requirements Including the Delayed Exchange Identification Rules and 45/180 Day Time Deadlines

• LLC or Partnership Interests

• Section 1031 Partnership/LLC Issues and Solutions

• Partnership Installment Note (PIN)

• Additional Capital Requirements

• Related Parties

• Section 1031 Related Party Rules and Recent Plrs and Tax Court Decisions

• Basis Step-up Reducing Deferred Gain

• Permanent Tax Deferral


• Final Review of Opportunity Zone vs. 1031 Exchange