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Section 1031 Tax-Deferred Exchanges

$39
This product includes:
LICENSE RENEWAL PERIOD: 1 YEARS 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 Louisiana

Louisiana State Requirement Details for Real Estate Continuing Education

Renewal Date: 12/31 of each year

The renewal period is as follows:
  • Timely Renewal Period: August 1 – September 30
  • First Delinquent Renewal Period: October 1 – November 15 - fees assessed 
  • Second Delinquent Renewal Period: November 16 – December 31 - fees assessed 

Visit LREC's website for more information.

Failure to renew your license by December 31 will result in expiration of your license.

All active real estate licensees must complete 12 hours of approved continuing education coursework, including any LREC mandatory course topic(s), each year to be eligible to renew their license for the next year.

Hours Required: 12 hours

  • 4 hours – Mandatory hours
  • 8 hours – Elective hours

MANDATORY COURSE TOPIC(S)

2026 Mandatory - Transparency, Technology, and Trust 

Mandatory course topics must be completed through an approved LREC-certified real estate vendor on or before December 31 as part of the 12-hour continuing education requirement.

The CE Shop’s Offering: 12 hours

  • 8 hours - elective hours
  • 4 hours - mandatory hours

The CE Shop is an approved provider in Louisiana.

Provider Approval Number: 9097

Reporting: Real estate course completions are reported to the Louisiana Real Estate Commission. The state requires schools to report course completions within seven to ten days from the course completion date. Course completions will be reported within this time frame. Core courses are reported to the state by the 10th of the following month.

Expiration Date of Course: Course expiration dates vary by course but are generally one year after order date. Each individual course will have an expiration date listed in your account. 

Final Exams: Final exams must be passed with at least a 75% and may be taken as many times as necessary in order to pass.

Course Duplication: Credit will not be awarded for completing duplicate courses within the same license period.

Certificates: Immediately upon real estate course completion, 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 renewal application to determine if you need to submit your certificate(s) of completion with your renewal. 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 is to log in to the licensing system online and follow the prompts to renew your license.  

Post-Licensing: All initial licensees must complete 45 hours of post-licensing education within 180 days of the initial license date for their first renewal cycle. Initial licensees are also required to complete the annual mandatory course. 

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

Louisiana Real Estate Commission

Address: 9071 Interline Ave, Baton Rouge, LA 70809

Telephone: 225.925.1923 or 800.821.4529

Fax: 225.925.4501

License Renewal

License Lookup Website

Contact LREC