The Basics of 1031 Exchanges: Identifying Exchange Situations and How to Advise Your Client Through an Exchange

The Basics of 1031 Exchanges: Identifying Exchange Situations and How to Advise Your Client Through an Exchange 

September 30, 2025 

12:00-1:15 p.m. 

Via Zoom 

Section 1031 remains a powerful, but technical, tool for deferring gain on real-property dispositions. This session demystifies the mechanics: spotting exchange-eligible fact patterns, structuring delayed/reverse/improvement exchanges, managing the 45-/180-day clocks, and working effectively with qualified intermediaries. We’ll flag common traps—boot, related-party issues, debt replacement, and identification defects—and translate them into practical checklists you can use the same day. You’ll leave with a clear, conservative framework for advising clients from “I’m selling” through post-closing compliance.  

Speaker: Brendan T. Barry, Esq., Marcus Clegg 

Brendan is a cum laude graduate of the University of Maine School of Law where his curriculum focused mainly on real estate law, business and corporate law, and tax law. 

Brendan was awarded the Faculty Award in the area of tax law for his studies as well as for his work as the tax law student research assistant. 

In the past, he has worked as a licensed title insurance agent for one of the major title insurance companies in New England and his practice has since focused on commercial real estate transactions. 

Brendan is a member of the Maine State Bar Association and Cumberland Bar Association. 

This CLE is pending approval of one hour of general CLE credit.  Zoom credentials will be sent to registrants one day before the program.