This webinar discusses the December 2020 update to the 1031 regulations concerning what constitutes real property under section 1031. It includes factors used to determine what is considered real property, the requirements for improvements to land to be considered real property, the treatment of unsevered natural products of land and intangible assets that are considered real property under section 1031. The update to the regulations also includes guidance for the treatment of the acquisition of incidental personal property. Finally, there is a discussion of cost segregation studies, specifically relating to the confusion that a study changes the characterization of an asset.
Presenter: Jim Miller is a Senior Vice President and Western Operations Counsel for IPX1031®, a dedicated Qualified Intermediary for all types of §1031 tax deferred exchanges. IPX1031® is a subsidiary of Fidelity National Financial, Inc., a publicly traded company which owns seven large title insurance companies. As an attorney, he represented buyers, sellers, homebuilders and developers in commercial and residential real estate transactions ranging from multi-million dollar shopping centers to single-family homes. Mr. Miller received a Bachelor of Arts degree, magna cum laude, from The Pennsylvania State University and a Juris Doctorate from the Villanova University School of Law. He is a member of the Bar of the State of New York and a registered In-House Counsel in the State of Arizona.
Written cancellations received by FEA one week (7 days) prior to the webinar broadcast, will receive a refund, less a $10 processing fee. No cancellations will be refunded if cancellation is received less than one week (7 days) prior to the live webinar. No refunds are given for no-shows.
Questions? Contact Denise Hoffman, CMP, Event Management Professional firstname.lastname@example.org or (515) 250-0496
Want to register for additional events or webinars? Continue Shopping
It’s easy to register online!
Members: Sign in below.
Non-Members: Create an account before registering.