A Guide to IRC § 1031 Tax –Deferred Exchanges

A Guide to IRC § 1031 Tax –Deferred Exchanges

By J. Michael Kirkland, Manhattan/Bronx Chapter President

The Manhattan/ Bronx Chapter held an evening CPE seminar in late October designed to impart the latest application of tax-deferred exchanges, including forward, reverse and improvement exchanges.

The course, called “A Guide to IRC § 1031 Tax-Deferred Exchanges,” also covered recent updates and tax court ruling that could impact your clients’ qualifications for tax-deferral treatment.

The speaker was Society member Matthew K. Scheriff, Executive Vice President of Legal 1031 Exchange Services Inc. Scheriff is an excellent speaker. He kept the presentation lively, and there were numerous questions. After the session, I received this comment; “The chapter should make the 1031 Exchange topic with Matthew as the presenter an annual event.”

If you would like any of the handouts offered during the course or if you’d like more information on 1031 exchanges, please contact Scheriff at 877-628-1031 or

If you have any feedback on this program and/or suggestions for future CPE programs and/or social events, please contact me at If you were not able to attend, we look forward to seeing you at our future events.

Please visit the chapter Website for upcoming CPE programs and social events: And bring a friend or work colleague to your next chapter event

And last, but not least, the chapter and Board would like to wish you and your family season’s greetings and happy holidays!