Webinar: Modernizing the §1031 Exchange-Using Delaware Statutory Trusts to Better Serve Clients

This course provides a practical, advisor-focused review of how Delaware Statutory Trusts may be used as qualifying replacement property in a properly structured §1031 exchange. The course explains how DSTs function within the exchange framework, why they are increasingly relevant to aging landlords, business owners, and investors seeking relief from active property management, and how they may create planning opportunities for tax deferral, diversification, and estate strategy.

Participants will gain a working understanding of the mechanics of the §1031 exchange, the role of the qualified intermediary, IRS acceptance of DST interests as like-kind replacement property, and the principal advantages and drawbacks of the DST structure. The program also addresses practical planning issues, including investor suitability, illiquidity, sponsor dependence, accredited investor considerations, and the importance of evaluating exit options.

Objectives: Upon completion of this course participants should be able to:

• Identify the corequirements of a valid §1031 exchange and the role of the qualified intermediary.
• Explain how a Delaware Statutory Trust may qualify as replacement property in a §1031 exchange.
• Recognize the principal tax and planning issues affecting clients selling appreciated real estate.
• Evaluate the principal advantages and disadvantages of DSTs for clients seeking tax deferral, passive ownership, diversification, or estate planning flexibility.
• Spot suitability concerns and structural limitations that may affect whether a DST-based exchange is appropriate for a particular client.
• Better collaborate with attorneys, qualified intermediaries, and financial professionals when clients are considering DST-based exchange strategies.

"Instructional Delivery Method": Group Live-Webinar

CPE Credits: 2

P. R. Field of Study: General-Conocimiento Especializado

"NASBA Field of Study": General-Specialized Knowledge

Pre-requisite: None

Advance Preparation: None

Level: Basic

Date: December 8, 2026

Registration: 1:45pm - 2:00pm            Webinar: 2:00pm - 4:00pm

Instructor: John Newhouse, JD, MBA, CFP®, CDFA®, AIF®, Vineyard Asset Management, LLC

Place: The webinar will be broadcasted via Zoom.

THE COURSE WILL BE CONDUCTED IN ENGLISH

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil → Registros de Eventos → Selecciona Evento → Tab Materiales", on the Colegio's website. After the date of the event download them through "Mi Perfil → Registros de Eventos → Participante → Historial → Selecciona Evento → Tab Materiales". Electronic devices may be brought to the classroom to access the downloaded materials. We reserve the right to admission.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.

INFORMACIÓN IMPORTANTE

I. Conectarse a la transmisión:

a. Enlace

En este seminario se utilizará la aplicación de Zoom. Luego de registrarse, encontrará en “Mi Perfil - Registros de Eventos - Selecciona Evento” botón “Entrar a Zoom” para poder acceder al curso.

b. Otras

El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este seminario virtual.

II. Horario

Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.

III. Preguntas y respuestas

Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña llamada “Q & A”.

Las preguntas recibidas se contestarán durante el seminario.

IV. Validación de asistencia de acumulación de horas-crédito:

Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.