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Section 1031 Tax-Deferred Exchanges

$49
This product includes:
LICENSE RENEWAL PERIOD: 1 YEAR Elective Hours: 3 Mandatory Hours: 0 Total Hours: 3
Description
State Requirements

Chances are good that, if it hasn't happened yet, you will one day work on a transaction involves a property that’s part of a tax-deferred exchange. When this happens, will you be ready to guide your client through the process and ensure they meet the critical deadlines?

With an appropriately formed exchange, an investor can defer paying taxes on the profit from one investment and instead use all of the profits to fund another investment. 

This course helps licensees become more comfortable with guiding clients through a 1031 tax-deferred exchange transaction and ensuring critical deadlines are understood and met.  

Course highlights include:

  • Section 1031 tax-deferred exchange definitions
  • Starker’s Exchange background and application
  • U.S. Internal Revenue Code requirements
  • IRS Safe Harbor Guidelines
  • Investor taxes advantages
  • Setting up an exchange
  • Selecting a Qualified Intermediary
  • Licensee role in a Section 1031 tax-deferred exchange
  • The non-exchanger's role in a Section 1031 transaction
  • Reverse exchanges
  • Rare exemptions to exchange deadlines

Package Content:

State Requirements For Arkansas

Arkansas State Requirement Details for Real Estate Salesperson and Broker Continuing Education

Renewal Date: Renew for upcoming year by September 30th to avoid penalty.  License expires on December 31st.

Hours Required by the State: 7 hours

  • 1-hour Required Safety Course
  • 6 hours of electives

The CE Shop’s Offering: 

  • 1-hour Required Safety Course
  • 6 hours of Electives

Reporting: The state requires course completions to be reported to the state. We will report your course to the state upon completion. To ensure that completed CE is reported to the state by the end of year, students are encouraged to complete by midnight on 12/26/25. The CE Shop will not be able to report any course completions for 2025 after 3pm Central Time on 12/31/2025. Students who complete a course in the last week of 2025 are strongly encouraged to self-report to the Arkansas Real Estate Commission.

Expiration Date of Course: Course expiration dates vary by course. Each individual course will have an expiration date listed in your account. See Terms & Conditions for more details.

Certificates: Immediately upon course completions, The CE Shop will provide students with an electronic copy of the course certificate of completion. Certificates will remain in your account for a minimum of five years, should you need additional copies at a later time. Please refer to your application to determine if you need to submit your certificate(s) of completion. Course completion dates are recorded using Central Standard Time. Please note that the date on your certificate of completion will reflect this.

License Renewal Process: The process to renew in this state can be found here.

Still have questions? Visit our Frequently Asked Questions or Contact Us.

Arkansas Real Estate Commission

Street Address: 612 South Summit Street, Little Rock, AR 72201

Mailing Address: 612 South Summit Street, Little Rock, AR 72201

Telephone: (501) 683-8010

Email: areclic@arkansas.gov

Arkansas Real Estate Commission

License Renewal Information