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Real Estate/ Continuing Education/ North Dakota/ Section 1031 Tax-Deferred Exchanges
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Section 1031 Tax-Deferred Exchanges

$39
This product includes:
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 North Dakota

North Dakota State Requirement Details for Real Estate Broker Continuing Education

Renewal Date: Licenses expire on December 31st of each year.  CE must be completed by November 15th of each year.

Current CE Cycle - November 16, 2025 through November 15, 2026

Hours Required by the State: 12 hours

  • 12 hours on elective topics
Note: There are NO mandatory topic hours or courses for this CE cycle.

The CE Shop’s Offering for the November 16, 2025 through November 15, 2026 cycle:

  • 12 hours on elective topics

Reporting: The state requires course completions to be reported to the state. We will report your course to the state upon completion.

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.

Final Exam: Final exams must be passed with a minimum of 75%.

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.

 

North Dakota Real Estate Commission

Street Address: 1120 College Drive, Suite 204, Bismarck, North Dakota 58501

Mailing Address: 1120 College Drive, Suite 204, Bismarck, North Dakota 58501

Telephone: (701) 328-9749

Email: ndrec@nd.gov

North Dakota Real Estate Commission

NDREC Continuing Education