JN CPE Courses
JN Productions CPE Courses - PO Box 293024 - Lewisville, TX 75029
Phone (800)479-5636 Fax (443)222-0698
JN Productions is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting the web site: www.nasba.org
Format: Online pdf document. (Printed book available for addl. $20.00 plus s/h.)
Exam: Online exam included with online or book version at no extra charge. Online exam is graded instantly and a certificate of completion is available for printing upon receiving a passing score of 70%. You may take the exam more than once at no extra charge.
Prerequisites: None
Level: Basic
CPE Credit: 12 Hrs. Taxes
Price without printed book: $117.00
Price with printed book: $137.00 plus s/h (Includes access to the online course at no extra charge.)
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
Tax reform provisions have increased the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from the repeal of the capital gain deduction. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a “bridge” over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.
Major Topics:
* Benefits of Exchanging
* Mortgage In Excess Of Basis
* Recapture
* Elements Of §1031
* Exchange Requirements
* Importance of Court Decisions
* Two Party Exchanges
* Multiple Party/property Exchanges
* Delayed Exchanges
* Documentation
* Qualified Properties
* Holding Periods
* Partnership Interests
* Boot & Rules of Offset
* Basis and Depreciation
* New Regulations
* Reverse Starker Exchanges
* New Carryover Basis Rules
Exam: Online exam included with online or book version at no extra charge. Online exam is graded instantly and a certificate of completion is available for printing upon receiving a passing score of 70%. You may take the exam more than once at no extra charge.
Prerequisites: None
Level: Basic
CPE Credit: 12 Hrs. Taxes
Price without printed book: $117.00
Price with printed book: $137.00 plus s/h (Includes access to the online course at no extra charge.)
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
Tax reform provisions have increased the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from the repeal of the capital gain deduction. Tax-
Major Topics:
* Benefits of Exchanging
* Mortgage In Excess Of Basis
* Recapture
* Elements Of §1031
* Exchange Requirements
* Importance of Court Decisions
* Two Party Exchanges
* Multiple Party/property Exchanges
* Delayed Exchanges
* Documentation
* Qualified Properties
* Holding Periods
* Partnership Interests
* Boot & Rules of Offset
* Basis and Depreciation
* New Regulations
* Reverse Starker Exchanges
* New Carryover Basis Rules
This course is included in our Mega CPE Special
About the Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California. His legal career was initiated with the business and litigation firm of Edwards, Edwards and Ashton. Later he joined the Century City entertainment firm of Bushkin, Gaims, Gaines & Jonas working for many well known celebrities. In 1980, Danny established the law firm of Santucci, Potter and Leanders, in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning.
Danny has been an officer and active member in various organizations including the Glendale Bar Association, Century City Bar Association, Orange County and Los Angeles County Bar Associations, California State Bar Association, Toastmasters and Lions Club. He also avidly supports the American Association for the Advancement of Science. He has been admitted to practice before all California and federal courts including the United States Tax Court and the United States Supreme Court.
Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits. The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who's Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.
Course #9005 BOOK ONLY
$20.00
$20.00
Order the book only:
-If you do not need CPE credit but are looking for excellent reference material.
-If you have already ordered the online course or the Mega CPE Special and now want to order the printed book. (No CPE credit is available if you have not ordered the complete course).
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