The 1-0-1 of 1031 and the rationale behind using the process to defer capital gain taxes. Learn who is involved, what the requirements are for 100% deferral and the structuring options available to successfully navigate the transaction. • IRC Section 1031 tax code and exceptions • Benefits of a 1031 Exchange • Reverse and Improvement Exchanges • IRS distinction between held for sale vs held for investment • Expand client base to include investors