Jonathan Barge, Esq., Senior Director at Accruit LLC has knowledge of 1031 rules and regulations, and structures all types of exchanges, such as Simultaneous, Delayed, Reverse, and Improvement "Construction” exchanges.

Back to the Basics: “Bartell” case review and practical uses: Participants will learn the Bartell exchange structure, agreements, timeline, and structure.  This webinar is ideal for professionals seeking to deepen their technical foundation and expand service capabilities in complex “parking” exchange scenarios and how that applies to modern day “Bartell type” transactions.

• History of parking arrangements and traditional “benefits and burdens” tax ownership concepts
• Bartell fact pattern and agreements
• Party arguments and court holding
• Rev. Proc 2000-37 and Section 3.02 “no inference” language
• Takeaways and practical application
• Industry practice and approach outside 9^th circuit

•Members: $39
•Non-Members: $59