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.

TIME	CONTENT		LEARNING OBJECTIVES After this segment, the student will be able to:
15 min	Using a tax free exchange		Identify the reason to use a tax free exchange and determine what property is eligible for exchange.
15 min	Capital gains income		Determine the capital gains income generated a traditional property sale.
30 min	Requirements of tax free exchanges		Describe the five requirements of a tax free exchange.
30 min	Types of exchanges		Identify and describe the four types of tax free exchanges.
30 min	Deferred exchange		Describe the exchange process when using a qualified intermediary.
15 min	Title transfer		Describe the three methods of transferring title in an exchange.
30 min	Tax deferral		Demonstrate a knowledge of how to achieve a total and a partial deferral of taxes.
15 min	Basics in new property		Determine the exchanger's basis in the new property.