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Portland Chapter Education: What’s In / What’s Out in 1031 - 1/14 (2 hrs CE)
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Portland Chapter invites you to join
us at our January 14 meeting when Toija
Beutler will present 2 hours of education on tax law
changes that affect 1031 Exchanges.

Please pre-register.

When: Tuesday, January 14 2019
6:30 pm - 8:30 pm
Where: St. Rita Catholic Church
Recreation Hall (behind the the church)
10029 NE Prescott St.
Portland, Oregon 
United States
Presenter: Toija Beutler, Attorney
Contact: Judi Ranton

Online registration is closed.
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What’s In / What’s Out in 1031


Links to the handouts posted in the Portland Chapter Library have been emailed to all registrants. Missed yours? Click on the links below to open the handouts in a new browser window, ready for download to your electronic device.


Toija Beutler, Attorney with the Beutler Exchange Group, LLC, will walk us through tax changes that affect 1031 Exchanges.

To be covered

1. IN/OUT 1031 Exchanges – Real estate, only

2. IN Opportunity Funds/Zones

3. IN Improvement Exchanges

4. IN Improvements to Related Party-Owned Property
• PLR 201408019 (Feb. 21, 2014)

5. IN Reverse Exchanges
• PLR 201416006 (April 18, 2014)
• Estate of George H. Bartell Jr. et al. v. Commissioner, 147 TC 5 (2016)
• IRS Non-acquiescence, AOD 2017-06

6. OUT Drop and Swap
• Partnership Tax Return – Question 14
• Aggressive Tax Strategy – Tax Preparer Penalties
• California Franchise Tax Board Audits

7. IN Swap and Drop
• In the Matter of the Consolidated Appeals of: Rago Development Corporation, et al, CBE Date Issued 06-23-2015
• ODR v. Marks (Or TC 2009) 20 OTR 35

8. IN Delaware Statutory Trusts (DST’s)

9. OUT Buying from a Related Party
• Teruya Brothers Ltd. v. Commissioner, (9th Cir 2009) 580 F.3d 1038
• Ocmulgee Fields, Inc. v. Commissioner, (11th Cir 2010) 316 F.3d 1360

• The Malulani Group, Limited and Subsidiary v. Commissioner, T.C. Memo 2016-209 (11/16/16) (9th Cir. Unpublished Opinion, June 2019)

10. OUT Second homes/Personal Use Properties
• Goolsby v. Commissioner, T.C. Memo 2010-64 (4/1/10)
• Rev Proc 2008-16
• Reesink v. Commissioner, T.C. Memo 2012-118 (2012)

11. OUT Flips
• Rev Proc 2008-16

12. IN Determining Principal Use of Aircraft
• IRS CCA 201605017

13. OUT Dealer Status
• Boree v. Commissioner, T.C. Memo 2014-85 (5/12/2014)
• Allen v. USA (USDC ND CA) (May 28, 2014)

14. IN/OUT? Development Projects

15. IN Fair Market Rent
• Adams v. Commissioner, T.C. Memo 2013-7 (2013)
• Johnson v. C.I.R., 2014 WL 2965410 (MN Tax Ct., 6/20/2014)

16. OUT Do-It-Yourself Exchange Fails
• Crandall et al. v. Commissioner, T.C. Summ. Op. 2011-14 (2/15/11)

17. OUT Son as QI fails
• Frank J. Blangiardo v. Commissioner, T.C. Memo, 2014-110 (6/9/2014)

18. IN Audits
• Identification Process and Requirements
• California Franchise Tax Board
• Oregon audits

Toija Beutler

About our Speaker

Toija Beutler graduated from the University of Oregon and Lewis & Clark Law School. She has been a member of the Oregon State Bar since 1982. As the owner of Beutler Exchange Group, LLC, she has over 25 years of experience structuring and documenting real and personal property exchanges.

She has overseen more than 19,000 exchanges, ranging in size from $6k - $300m. In addition to her 1031 work she facilitated land development projects and served as general counsel for a title company. Toija speaks frequently on various aspects of 1031 exchanges for investor, legal, tax and realtor groups. She is on the Board of the Federation of Exchange Accommodators.


Why It's A Good Idea to Register Online Using the Button Above

  • Registration at the door will require proof of current OATC membership or $10 payment.
  • We can send you links to any handouts before the class.
  • You'll be pre-entered on the sign-in sheet.
  • You'll receive your CE certificates more quickly!

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