1031 Exchanges
Exchange planning, replacement property and professional coordination.
Professional speaking & education
A practical comparison of three structures often discussed when real estate owners consider a transition from direct ownership.
Section 721 generally provides nonrecognition when property is contributed to a partnership in exchange for a partnership interest, subject to exceptions. That transaction differs from a Section 1031 exchange. A qualifying DST interest may be exchange property under Revenue Ruling 2004-86; TIC arrangements require a separate co-ownership analysis. These structures are not interchangeable.
Designed for CPA firms and associations, tax attorneys, real estate and business brokers, qualified intermediaries and financial professionals. Available as a conference session, lunch-and-learn, webinar, panel or firm training. Scope, level and duration are agreed with your organizer.
Paul has spoken to dozens of real estate broker groups and several CPA groups, and has delivered lunch-and-learns for tax attorneys and other professional groups. Meet Paul →
CPE or CE eligibility and credit administration must be confirmed with the hosting organization before advertising credit. Review program planning →
No. A 721 contribution exchanges property for a partnership interest. A 1031 exchange involves qualifying real property. Each structure requires its own eligibility and transaction analysis.
Yes. Share your audience’s experience, learning goals and time available. We can focus the discussion on the planning questions most relevant to your group.
The session provides professional education and discussion frameworks. Individual tax, legal and investment decisions require review by the client’s own professional team.
Educational content reviewed October 6, 2026. Primary references: IRS Publication 541: Partnerships · Treasury: DST exchange treatment · IRS Revenue Procedure 2002-22: co-ownership ruling guidelines.
Choose a focused session or combine subjects around your audience’s questions.
Exchange planning, replacement property and professional coordination.
Structure, due diligence, sponsor questions and investment risks.
Compare partnership contributions, trust interests and co-ownership.
Separate existing Opportunity Zone rules from the 2027 framework.
Asset classification, timing, documentation and deduction limitations.
Taxable conversion amounts, timing and coordinated retirement planning.
Ownership structures, deduction questions and economic risks.
Connect the strategies while evaluating tradeoffs and client suitability.
Share your date, audience and preferred format to start planning your program.