One Big Beautiful Bill – What It Means for Real Estate & (1hr CE) 1031 Exchange 101

One Big Beautiful Bill Act 7/4/2025:
• Capital gains
• 1031 exchanges
• Estate tax
• Step up in basis
• Individual and Corporate income taxes
• QBI: qualified business income deduction
• SALT deduction cap
• Bonus depreciation
• Opportunity Zones
• No taxes on Social Security, tips, overtime
• And more…!

1031 Essentials:
• 1031 rules and timelines
• Calculating capital gains – turns out in most cases the cap gains tax rate is about 30%…!
• Calculating in class – as an exercise – the basis, gains, and net sales proceeds to get to how much replacement property has to be purchased
• What is “like-kind”?
• Vacation and Second Homes
• Reverse exchanges
• Tax free exit strategy from 1031’s
• DSTs and REITs: alternatives to traditional real estate in a 1031 exchange

Zoom Information:

Meeting link is under “website” at the bottom of this page. You must RSVP to join the meeting.