Tax Deferred Exchanges
ORRA Member Pricing: $10
Instructor: Tom Gustafson
This course was designed for Realtors® to fully comprehend the world of Tax Deferred Exchanges. At course completion, you will no longer scratch your head and ask, "What exactly is a tax deferred exchange, and why should I even be worried about the details?" Getting to this point involves knowledge of the basic exchange formula, and throughout this course, Realtors® will become aware of the principals and basics of exchanging. By the time you are done, you will have added a new area of opportunity to supplement your business.
What you will also learn:
• Examples of when your customer should consider an exchange
• Describe "Like Kind," "Capital Gain," "Boot," and "Basis" and "Adjusted Basis"
• Explain a delayed exchange
• List three types of exchange opportunities
• Outline the process that occurs in a "reverse exchange"
1. CE credit will not be awarded if arrival and check-in are not complete by 9:20 a.m. No exceptions. Please allow adequate commute time.
2. Check in with ORRA staff and sign morning and afternoon attendance sheets.
3. FREC requires a licensee attend 90% of each of the classroom hours. Physical attendance is required for the duration of class.
4. Electronic note-taking is permitted on silent devices, only. Cell phone use is permitted during designated breaks.
Special Disabilities: Accommodated with advance notice.
Cancellations not received within two (2) days prior to class start time will result in the forfeiture of the registration fee. Cancellations can be made through ORRA’s Professional Development Department at 407.513.7268 or email at firstname.lastname@example.org