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Section 1031 Tax-Deferred Exchanges

$39
This product includes:
LICENSE RENEWAL PERIOD: 1 YEARS Elective Hours: 3 Mandatory: 0 Total Hours: 3
Description
State Requirements

Chances are good that, if it hasn't happened yet, you will one day work on a transaction involves a property that’s part of a tax-deferred exchange. When this happens, will you be ready to guide your client through the process and ensure they meet the critical deadlines?

With an appropriately formed exchange, an investor can defer paying taxes on the profit from one investment and instead use all of the profits to fund another investment. 

This course helps licensees become more comfortable with guiding clients through a 1031 tax-deferred exchange transaction and ensuring critical deadlines are understood and met.  

Course highlights include:

  • Section 1031 tax-deferred exchange definitions
  • Starker’s Exchange background and application
  • U.S. Internal Revenue Code requirements
  • IRS Safe Harbor Guidelines
  • Investor taxes advantages
  • Setting up an exchange
  • Selecting a Qualified Intermediary
  • Licensee role in a Section 1031 tax-deferred exchange
  • The non-exchanger's role in a Section 1031 transaction
  • Reverse exchanges
  • Rare exemptions to exchange deadlines

Package Content:

State Requirements For Louisiana

Renewal Date: Every year on 12/31

Hours Required by the State: 12 hours

The CE Shop’s Offering: 12 hours

Provider Approval Number: 9097

Reporting: The state requires course completions to be reported to the state. We will report your course to the state upon completion.

Expiration Date of Course: Course expiration dates vary by course. Each individual course will have an expiration date listed in your account. See Terms & Conditions for more details.

Certificates: Immediately upon course completions, The CE Shop will provide students with an electronic copy of the course certificate of completion. Certificates will remain in your account for a minimum of five years, should you need additional copies at a later time. Please refer to your application to determine if you need to submit your certificate(s) of completion. Course completion dates are recorded using Central Standard Time. Please note that the date on your certificate of completion will reflect this.

Final Exams: Final exams must be passed with at least a 75% and may be taken as many times as necessary in order to pass.

License Renewal Process: The process to renew in this state is to log in to the licensing system online and follow the prompts to renew your license. 

The renewal period is as follows:

  • Timely Renewal Period: August 1 – September 30
  • First Delinquent Renewal Period: October 1 – November 15 - fees assessed 
  • Second Delinquent Renewal Period: November 16 – December 31 - fees assessed 

Course Duplication: Credit will not be awarded for completing duplicate courses within the same license period.

MANDATORY COURSE TOPIC(S)

2026 Mandatory - Transparency, Technology, and Trust 

Mandatory course topics must be completed through an approved LREC-certified real estate vendor on or before December 31 as part of the 12-hour continuing education requirement.

Still have questions? Visit our Frequently Asked Questions or Contact Us.

Louisiana Real Estate Commission

Address: 9071 Interline Ave, Baton Rouge, LA 70809

Telephone: 225.925.1923 or 800.821.4529

Fax: 225.925.4501

License Renewal

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