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1. Idaho Qualified Intermediary Regulation
2. Reverse Exchanges
3. Build-to-Suit/Construction Exchanges
4. Other Exchange Considerations
5. Deferred/Delayed Exchanges
6. Tax and Financial Issues
7. Utilizing Cost Segregation With 1031 Exchange: Strategies for the Best of Both Worlds

Continuing Education Credits:   

* denotes specialty credits

1. IDAHO QUALIFIED INTERMEDIARY REGULATION
   8:30 - 9:00, Michael A. Anderson
2. REVERSE EXCHANGES
   9:00 - 10:00, Michael A. Anderson
1. Review of Revenue Procedure 2000-37
2. Comparing Safe Harbor vs. Non-Safe Harbor Exchanges
3. Agency Requirements
4. Critical Time Frames
5. Structuring and Planning Reverse Exchanges
6. Required Procedures and Documentation
7. Taxes and Fees
8. Financing and Closing Considerations
3. BUILD-TO-SUIT/CONSTRUCTION EXCHANGES
   10:15 - 11:15, Michael A. Anderson
1. Identifying the Property
2. Utilizing an Intermediary
3. Considerations for Finding a Qualified Intermediary
4. Evaluating an Intermediary
5. Boot Issues – What Constitutes a Real Property Improvement?
6. Title Concerns
7. Same Taxpayer Requirement
8. Use of Single-Member LLCs
9. Construction Exchanges in Reverse or “Semi-Reverse” Exchanges
10. Parking Arrangements Involving Build-to-Suit Transactions
4. OTHER EXCHANGE CONSIDERATIONS
   11:15 - 12:30, Michael A. Anderson
1. Personal Property Exchanges
2. Rules Relating to Pre- and Post-Exchange Refinancing
3. Fractional Interest Acquisitions
4. Seller Financing: Problems and Solutions
5. Section 121 Primary Residence Exclusion Issues
6. Combining 1031 Exchange With Sale of Primary Residence
7. Recent Decisions and Other Authority
8. Unresolved Deferred Exchange Issues
5. DEFERRED/DELAYED EXCHANGES
   1:30 - 2:30, Richard W. Jackson
1. Understanding Tax Rates
2. Short Term and Long Term Gain
3. Partial Exchanges
4. Buying Down in Value vs. Taking Cash Boot
5. Closed Sales – Conversion to Exchange and Recission Issues
6. Fractional and Non-Fee Interest Acquisitions
6. TAX AND FINANCIAL ISSUES
   2:45 - 4:00, Richard W. Jackson
1. Reporting Requirements
2. Realized and Recognized Gain
3. Basis and Depreciation - Calculation Basics
4. Handling Closing Prorations
5. Treatment of Selling Expenses and Transaction Costs
6. IRS Form 8824
7. Financing Issues and Techniques
8. Pay Down/Pay Up, Seller Carryback and Other Types of Financing
9. Mortgage Boot – Offset Rules
10. Partial Exchanges and Installment Sales
7. UTILIZING COST SEGREGATION WITH 1031 EXCHANGE:
   STRATEGIES FOR THE BEST OF BOTH WORLDS
   4:00 - 4:40, Richard W. Jackson
1. Cost Segregation Overview
2. How Cost Segregation Works With 1031 Exchanges
3. Considerations for Cost Segregation Clients

MICHAEL A. ANDERSON is the president of Exchange Services, LLC, a subsidiary of Zions Bank. Within the bank, he is a senior vice-president and director of 1031 exchange services. Exchange Services, LLC serves the customers of the affiliate banks of Zions Bankcorporation, acting as Qualified Intermediary for IRC Section 1031 tax deferred exchanges. Mr. Anderson consults with exchange customers, real estate agents, escrow officers and professional counsel, including attorneys and certified public accountants, in structuring and executing IRC Section 1031 tax deferred exchanges. Mr. Anderson has earned the Certified Exchange Specialist designation from the Federation of Exchange Accommodators (FEA) and is a member of the National Certification Council for the CES designation. He is a frequent speaker for various business and professional organizations on issues related to Section 1031 exchanges and is licensed by several states as an instructor for continuing education on exchange issues. Mr. Anderson earned his M.B.A. degree from Harvard Business School and his B.A. degree, magna cum laude, from the University of Utah.

RICHARD W. JACKSON is partner in Jackson Coles, PLLC. He has extensive experience in representing clients in tax matter negotiations with the Internal Revenue Service and State Tax Commission. He has 42 years of experience in public accounting as well as having authored a course for the American Institute of Certified Public Accountants. Since 1976, Mr. Jackson has taught accounting and other courses for the American Institute of Banking and Idaho Bankers Association. He earned his B.A. degree from the University of Idaho. Mr. Jackson participates in numerous outside activities, including Boise Metro Chamber of Commerce. He is a graduate and past vice president of the Leadership Boise Class of 1989-90. Mr. Jackson serves on Tax Policy Board for the Associated Taxpayers of Idaho. He has served on various tax committees with the Idaho Association of Commerce and Industry (IACI) and is a past board member. Mr. Jackson serves as chairman of the State of Idaho Legislative Compensation Committee. He is a member of the State of Idaho Manufacturing Housing Board.

Please refer to Continuing Education Credit FAQ for general information about seeking credit for your participation in one of our continuing education programs.

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