Special discounts are available for groups, corporate accounts and students taking multiple courses. To learn more, call us toll-free at: 1-877-211-4523

Tax Favorable Real Estate Transactions New

Course Description

Course Category: Real Estate

Course Description

The objective of this course is to teach the real estate professional how he or she can help clients in buying and selling property on a tax – favorable basis.

The first two lessons of the course seek to provide a method of real estate purchase using pretax dollars and of growing the estate within a qualified product. We will discuss the application of current tax advantages of using both qualified and non – qualified tax products such as IRA’s, SEP IRA, 401k, Roth IRAs and charitable gift annuities. The use of these applications will provide the real estate professional with the opportunity to create a long standing and profitable relationship with his or her clients, as well as attracting a more sophisticated investor wishing to find an alternative to 1031 exchanges.

The final lessons of this module will explain the many important aspects of Internal Revenue Code Section 1031. The course will focus on the benefits of the 1031 exchange for the investor, licensed real estate agent/broker and other parties to the transaction. Upon completion of this course, the student will learn which properties qualify under Section 1031 and how to use the various types of 1031 exchanges to enhance the client’s position in the investment real estate market.

Learning Objectives

Upon completion of this module the student will.

  • Be able to identify motivated buying and selling clients.
  • Know the attributes of qualified and non – qualified products and how they can be of benefit to the sales process.
  • Be able to identify the restrictive rulings of the 1031 exchange program.
  • Know how money can be accumulated using pre – tax dollars, accumulate interest on a tax – deferred basis, and create litigation protection.
  • Know charitable strategies of creating income and tax relief for individuals or families owning highly – appreciated real estate.
  • Know about Charitable Gift Annuities, and the annuity payments, income benefits and tax advantages associated with them.
  • Know the parameters that the IRS uses to define a valid like kind exchange.
  • Know the pros and cons of various exchanging alternatives.
  • Know the mechanics of a successful tax – deferred exchange and the role of each party in those exchanges.
  • Be familiar with exchange documentation and the role of a qualified intermediary.
  • Understand what constitutes “boot” and how to deal with it.
  • Know how to calculate whether a sale is to be preferred over an exchange.

Regulatory Requirement

Our staff works diligently to provide you with an analysis of current mandates and legislation that affects you the licensee. All information pertaining to the Mandatory Continuing Education requirements can be found on the State Requirements page. You can find the link to this page on the upper Navigation bar on the Course Catalog.

Course Completion

Affidavits can be found by clicking the Help link in the navigation bar on the Course Catalog. The affidavit will also be available to print upon course completion.


Quizzes – There is a quiz at the end of each lesson to test comprehension of the subject matter.

Final Exam – Passing Grade 70%. You can take the final three times.

About The Subject Matter Expert

Course designed, written and maintained by 360Training. Course material questions can be directed to our Instructor of Record at Instructor.RE@360Training.com. Instructional support questions are returned within 24 business hours with answers provided by a qualified professional in your field through our network of subject matter experts.


If you have any requests for technical support please contact the 360Training Support Department located in the HELP section of your account profile. Technical support inquiries are handled immediately.

State Requirements

Our real estate CE courses meet the requirements of the Minnesota Department of Commerce.



Credit Card Logos
We accept all major credit cards

Features & Benefits

Unlimited Access

Learn what you want at your own pace and on your own schedule.

Comprehensive Catalog

Over 6,000 online compliance training courses, assessments, and exams.

Multimedia Content

Interactive multimedia courses with instant grading and timely reporting.

Expert Instructors

Learn from top experts who are passionate about their field.

Group Discounts

Get great discounts and save with group enrollment.

24x7 Support

24-hour support for any online course via phone, email or live chat.

Trusted by professionals

We are committed to ensuring a better online learning experience for our students. See why thousands of people chose Online Institute of America to satisfy their online training requirements.

Overall, I think the coursework is great. Everything is explained in simple English and the voiceover is wonderful.

— Lori A. Leonard, IBM

Catherine was terrific and answered all of my questions with great professionalism. Great Job!

— Elizabeth D, Student

Needed assistance getting into my account and Kris set me up. Fast helpful service! Thank you.

— Brian T, Kraft Canada

Read more reviews from our students

Have a question about our online training programs?