15 Dec Like Kind Tax Deferred Exchanges 12/15/2025 (2 CORE- Ray Beck) Like Kind Tax Deferred Exchanges 12/15/2025 (2 CORE- Ray Beck) Monday, December 15, 2025 (9:00 AM to 11:00 AM) 2 Education Credits Salt Lake Board of Realtors- Education Center, Sandy, Utah Details You're Registered! DescriptionLocationInstructorsCancellation Policy This course is certified for 2 CORE CE hours. To receive credit, you cannot miss more than 12 minutes. Real Estate and Escrow professionals who hope to service savvy real estate investors must have a clear understanding of the practical and theoretical operation of 1031 Exchanges. This seminar will provide an essential understanding regarding the investment strategy, statutory requirements and practical compliance issues pertaining to 1031 exchanges. Forward, reverse, construction and leasehold exchanges will be explained on both a theoretical and practical basis. Finally, several real-life applications will be explained demonstrating the flexible application of like kind exchanges. Salt Lake Board of Realtors- Education Center Salt Lake Board of Realtors- Education Center230 W. Towne Ridge Parkway Ste.100Sandy, UT 84070 Map & Directions Ray Beck Mr. Beck is a principal of Summit Exchange Services, L.L.C., and a shareholder of the Salt Lake City lawfirm of Cohne Kinghorn, P.C. where his practice focuses on tax sensitive real estate transactions. SummitExchange has provided like-kind, tax deferred accommodation services for thousands of clients since1997. Mr. Beck is a frequent lecturer on the subject and has served as an expert witness. He is a memberof the Utah State Bar and has been admitted to practice before the U.S. District Court, the United StatesTax Court, and the United States Court of Federal Claims. This course is certified for 2 CORE CE hours. To receive credit, you cannot miss more than 12 minutes.EDUCATION POLICY: The Salt Lake Board is a CE provider and must comply with strict regulations set forth and enforced by the Utah Division of Real Estate. Per Division rules, all licensees must be in attendance for at least 90% of a course (54 minutes out of 60). To receive CE Credit you may miss the following amount of time: 6 minutes of a 1-hour course, 12 minutes of a 2-hour course and 18 minutes of a 3-hour+ course. These time limits apply even in the event of heavy traffic, severe weather conditions and the like. We monitor attendance from check-in, through all class breaks, and up until check out. Licensees who miss more than 10% of any CE course OR who fail to check in and/or check out will not be eligible to receive CE credit. Course Cancellation requires 24 hours/1 full business day notice. Designation Courses require 48 hours/2 business days' notice. Class cancellations received after these deadlines will not be eligible for refunds or credits. Courses that do not exceed the cost of $25.00 will not be eligible for refunds. If a course cannot be attended and the Board is notified within the sufficient amount of time, the cost of the course may be used as credit towards another course offered at the Board. Courses that exceed $25.00 may be issued refunds, if cancellation is given within the sufficient time period. We regret to inform licensees who are not eligible for CE credit that they will not receive a refund nor will they be able to transfer their payment to another class because of the contract we have set up with our instructors. DISCLAIMER: The opinions and viewpoints expressed by the faculty presenters do not necessarily reflect those of the Salt Lake Board of Realtors®. All materials provided by faculty presenters were prepared and/or assembled by the faculty presenters who are solely responsible for their correctness and appropriateness.