Understanding 1031 Exchanges


2 credit hours class.
Did you know that you can sell a property and defer the often substantial taxes due on sale simply by buying another property?
The 1031 Exchange class explains what the program is, how to use it and when you can not use it.
The class slides are provided here free of charge for your benefit.
1031 Exchange PDF


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About the Instructor

Deryle Bourgeois is a licensed Title insurance agent and notary public in the state of Louisiana and has closed more than 20,000 sales in and around the New Orleans area. A recognized expert in the field of 1031 exchanges, Mr. Bourgeois is regularly consulted by legal and lay persons alike for his knowledge and experience. Since 1990, Mr. Bourgeois and Southern Title have structured dozens of 1031 exchanges, including complex build-to-suit and reverse exchanges.

Course Outline

  • Module One: The Tax Deferred Exchange                                                    
  • Module Two: The Exchange Process                                                        
  • Module Three: The Role of The Qualified Intermediary                             
  • Module Four:  Exchanges with Qualified Intermediary       
  • Module Five: The Delayed Exchange and Identification Requirements
  • Module Six: The Build-To-Suit Exchange                               
  • Module Seven: The Safe Harbor Reverse Mortgage                
  • Module Eight: Non-Safe Harbor Reverse Mortgage                
  • Module Nine: Closing Costs and The Tax Deferred Exchange    
  • Module Ten: Qualified “Like-Kind” Property
  • Module Eleven: Do Vacation and Second Homes Qualify for IRC §1031 Treatment?
  • Module Twelve: Partnership Issues         
  • Module Thirteen: LLC Issues              
  • Module Fourteen: Refinancing Before and After Exchanges 
  • Module Fifteen: Seller Financing Combined with a Tax Deferred  

Course Description

This course will provide the student with an understanding of 1031 tax deferred exchanges, their use, benefits to buyers and sellers, issues that can arise with their use and the mechanics of structuring such transactions.

Examples will be used to explain the concepts covered in this course, and by the end of the seminar, the student will be familiar with 1031 exchanges, their usage and rationale.

Course Objectives

As a result of this instruction, students will be able to:

  • Understand when to use a 1031 exchange
  • Examine the benefits to both buyers and sellers
  • Identify common issues that arise from using 1031 exchanges
  • Explain the basic mechanics of structuring a 1031 exchange transaction

Course Materials

All materials needed for this course are included in this manual. Links to additional materials are included in the Sources section at the end of this manual.

Course Requirements

If this course if given in a live format, then you must be present for the full two hours of the course to receive credit for attending.

Vendor or School Policies

There are no educational pre-requisites for this course.


Registration for this course may be completed by phone, fax or email. Payment is due on or before the start of class. Any attempt to take this course under an assumed identity will forfeit your right to a certificate of completion and may result in sanctions by the Louisiana State Real Estate Commission.
You must complete a Student Identify Affidavit attesting that you completed this course yourself.


You must be present for the entire two-hour session to receive credit for attendance. Partial credit is not given for partial attendance.

Course Participation

Instructors may not, in any venue, answer questions of a personal or legal nature, and students should not interpret any information received from instructors or course content as being legal advice.

Cell Phones

Please turn off all cell phones prior to the start of class.

Course Completion

If this course if given in a live format, then you must be present for the full two hours of the course to receive credit for attending. You must submit your Louisiana State real estate license number so that we can report your hours to the Louisiana Real Estate Commission.