Tax Free Exchanges of Residential Property

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" rowspan="2" width=249 style="border-right: 1px solid #990000;" BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <A HREF="id4.htm" TARGET="_top" TITLE="Tax Advantages of Home Ownership"><IMG SRC="03f11110.png" border=0 width="17" height="17" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A>     <FONT SIZE="4" COLOR="#0000BF" FACE="Arial" > <A HREF="id1.htm" TARGET="_top" TITLE="Casler School of Real Estate">HOME</A> </FONT>     <A HREF="id24.htm" TARGET="_top" TITLE="Using the Internet in your Real Estate P"><IMG SRC="04011110.png" border=0 width="17" height="17" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <bR> <div> <B>ONLINE SCHOOL LINKS</B></div> <bR> <div> <A HREF="id54.htm" TARGET="_top" TITLE="Instructions for Online Courses">Order Course </A><A HREF="id54.htm" TARGET="_top" TITLE="Instructions for Online Courses"><B>NOW</B></A></div> <bR> <div> List of Online 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School</A></div> <bR> <div> <A HREF="id51.htm" TARGET="_top" TITLE="Frequently Asked Questions">FAQ's</A></div> <bR> <DIV ALIGN="LEFT"></DIV> <div> APPROVED</div> <div> BY</div> <div> <A HREF="http://159.87.254.2/publicdatabase/DetailSchool.aspx?Id=102" TARGET="_top" TITLE="http://159.87.254.2/publicdatabase/Detai"><IMG SRC="19b5a5a0.png" border=0 width="90" height="90" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></A></div> <div> (click here</div> <div> to verify)</div> <bR> </td> <td valign="top" height=380 width="100%" colspan=2 BGCOLOR="#FFFFFF" TEXT="#080000"> <div> <B>Tax Free Exchanges of Residential Property</B><FONT SIZE="6" COLOR="#000000" FACE="Arial" ><B>  </B></FONT></div> <div> <B>TAX FREE EXCHANGES OF RESIDENTIAL PROPERTY</B></div> <div> (3 hours, Real Estate Legal Issues)</div> <bR> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="402" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 98 WIDTH="396"><div> The basics of using a tax free exchange of residential investment property and the type of property that is eligible builds the foundation for this course.  Requirements of a tax free exchange, types of exchanges, and the methods for transferring title when an exchange takes place are some of the lessons covered.</div> <bR> </tD> </tR> </TABLE></div> <div> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="542" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=TOP HEIGHT= 32 WIDTH="47"><div> <B>TIME</B></div> </tD> <tD VALIGN=TOP WIDTH="187"><div> <B>CONTENT</B></div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="32" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP><NOBR><div> <B>LEARNING OBJECTIVES</B></div> <div> After this segment, the student will be able to:</div> </NOBR></tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 49 WIDTH="47"><div> 15 min</div> </tD> <tD VALIGN=TOP><NOBR><div> Using a tax free exchange</div> </NOBR></tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="49" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Identify the reason to use a tax free exchange and determine what property is eligible for exchange.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 15 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Capital gains income</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Determine the capital gains income generated a traditional property sale.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Requirements of tax free exchanges</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Describe the five requirements of a tax free exchange.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Types of exchanges</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Identify and describe the four types of tax free exchanges.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Deferred exchange</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Describe the exchange process when using a qualified intermediary.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 15 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Title transfer</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Describe the three methods of transferring title in an exchange.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 30 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Tax deferral</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Demonstrate a knowledge of how to achieve a total and a partial deferral of taxes.</div> </tD> </tR> <tR> <tD VALIGN=TOP HEIGHT= 33 WIDTH="47"><div> 15 min</div> </tD> <tD VALIGN=TOP WIDTH="187"><div> Basics in new property</div> </tD> <tD VALIGN=TOP WIDTH="7"><IMG BORDER="0" SRC="1x1.gif" HEIGHT="33" ALIGN="bottom" WIDTH="7" HSPACE="0" VSPACE="0"></tD> <tD VALIGN=TOP WIDTH="280"><div> Determine the exchanger's basis in the new property.</div> </tD> </tR> </TABLE></div> <bR> </td> </tr><tr> <td valign="top" colspan=2 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