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Pros and Cons of Opportunity Zones Versus §1031 Exchanges


Cost $12.50
Presentation Length 1.0 hour

Recorded DateJuly 31, 2019
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Opportunity Zone (OZ) investments represent one of the best tax advantaged and tax-saving strategies for investors right now.

As CPAs and tax advisors, your clients are turning to you for advice on understanding this new tax provision and how to properly understand the rules and process.

This presentation will provide an overview of Opportunity Zone and will provide an in-depth side by side comparison of this investment and tax strategy compared to IRC Section 1031 tax deferred exchanges.

Learning Objectives:

  • View an overview of the Opportunity Zone time deadlines and rules and processes;

  • Learn the three (3) ways to combine Opportunity Zone and Section 1031 exchanges;

  • Understand the two (2) approaches that DO NOT work combining OZ with Section 1031;

  • View a Side by Side comparison of each strategy and noting which approach works best for different investment scenarios;

  • Understand summary outlining when OZ is generally the preferred strategy and why;

  • View a summary outline for when Section 1031 is the preferred strategy and why.

Not logged

Scott R. Saunders is Senior Vice President with Asset Preservation, Inc. (API), a subsidiary of Stewart Information Services Corporation (NYSE: STC). Scott has an extensive background in Internal Revenue Code §1031 tax-deferred exchanges, having been involved in structuring thousands and thousands of §1031 exchanges during his twenty-eight years in the exchange industry. He holds a Business Economics degree from the University of California at Santa Barbara. Asset Preservation is a leading national IRC §1031 Qualified Intermediary and has completed over 160,000 §1031 tax-deferred exchanges throughout the nation. Mr. Saunders dedicates a significant portion of his time to presenting classes on introductory and advanced §1031 exchange strategies to accountants, attorneys, financial advisors, real estate brokers, and principals nationwide. He has spoken at the annual National Bar Association Conference, National Society of Accountants (NSA) Annual Conference, National Association of Realtors® Annual Conference, GMAC Real Estate’s Annual Convention, Annual Conference for the American Society of Cost Segregation Professionals, Building Owners and Management Association International (BOMA) Annual Conference, American Land Title Association (ALTA), Colorado Society of Certified Public Accountants Annual Convention, Colorado Association of Realtors Annual State Convention, Ohio Bar Association, the Certified Commercial Investment Member (CCIM) and Institute of Real Estate Management (IREM) Success Series, Tenant-in-Common Association (TICA), the University of Denver and Washington D.C. Bar Association and many other state and local financial, real estate, accounting, and legal associations. He has also been a regular presenter of 8-hour C.L.E. and C.P.E. approved classes on advanced §1031 exchange issues to accountants, attorneys, commercial developers, and CFO’s arranged by Lorman Education and the National Business Institute. Scott regularly provides webinars for continuing education credit on the subject of §1031 exchanges. In addition to being an accredited speaker in numerous states, Mr. Saunders was a contributing author to the book Real Estate Exchanges: Using the Tax Deferred Exchange in Real Estate Investment Management. He was featured in The Wall Street Journal article, High-Impact Tax Breaks, in July 2013. He has written over 180 articles on various aspects of §1031 tax-deferred exchanges, capital gain taxation, and investment real estate. His articles have been featured in many investment publications such as the New York Real Estate Journal, Mid Atlantic Real Estate Journal, Inman News, REBusiness Online, Heartland Real Estate Business, Western Real Estate Business, Realtors® Land Institute Terra Firma, and many other real estate and other financial publications. Mr. Saunders also is a Board Member of the Federation of Exchange Accommodators (, the national 1031 exchange industry trade association.

About Our Presenter

Asset Preservation, Inc. (API) provides the key services of a Qualified Intermediary as defined and required by the IRC and Treasury Regulations.API is a Qualified Intermediary pursuant to IRC §1031. API confers with each Exchanger's attorney and/or tax advisor and forwards legal documentation, as requested, so that the IRC §1031 rules and regulations are thoroughly understood. API prepares the necessary documentation - Exchange Agreement, Assignment(s), Notice of Assignment(s), Qualified Exchange Account Form, Security of Funds Instruments and Instructions to each Closer/Escrow Officer - and oversees each closing to assist in proper §1031 procedures.