This program is from a session of the Real Estate Conference on October 29, 2014. To avoid section 121 and 1031 traps to you need tofully understand them. Review the basics of home salesexclusion; Section 121(b)(5) and 121(d)(10) exceptions;the impact of Windsor; equity sharing arrangementsas 1031 replacement; updates on drop and swap andpractitioner responsibility. Note: There is a minimum passing rate of 70% for this course.
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