24 Jun 1031 Strategies & Pitfalls to Avoid 1031 Strategies & Pitfalls to Avoid Wednesday, June 24, 2026 (10:00 AM to 12:00 PM) OC REALTORS® Laguna Hills, Laguna Hills, California Details You're Registered! DescriptionLocationInstructors This class is designed to help real estate professionals confidently guide clients through 1031 exchanges by identifying and avoiding the most common pitfalls. From improper property identification and missed deadlines to mishandling client expectations and misunderstanding IRS rules, we will cover the key issues that often derail exchanges. Realtors will gain practical tips, compliance insights, and real-world examples to better support investor clients, reduce liability, and add value to their services. Topics Covered: IRC Section 1031 Overview Identification Rules and Regulations Partial Exchanges vs Full Tax Deferral Qualifying like-kind replacement property Creative like-kind replacement property DST's, oil & mineral rights, wind turbines, gas royalties Exchanging Entities & Related Parties The Exchange Equation Section 1031 and Section 121 Rev-Proc 2008-16 Vacation Rentals Cash Boot & Mortgage Boot/ Partial Exchanges Reverse Exchanges Why Attend? Don't let your clients' exchanges fall apart - or worse, trigger unnecessary taxes. Master the most common missteps before they cost you business. Whether you're new to 1031 Exchanges or want a refresher, this session will leave you better prepared to spot red flags, add value, and protect your reputation as a trusted real estate professional. OC REALTORS® Laguna Hills - Full Auditorium OC REALTORS® Laguna Hills (Full Auditorium)25552 La Paz RoadLaguna Hills, CA 92653 Map & Directions Kayla Frerking Kayla Frerking is a Vice President of Leader1031. Prior to joining Leader1031 Kayla worked for several large qualified intermediaries in the 1031 exchange industry. Throughout her career she worked has worked with many real estate agents from the commercial and residential sectors, as well as commercial bankers, commercial brokers, mortgage brokers, financial advisors and DST affiliates.Kayla has an extensive background in IRC 031 tax-deferred exchanges and every aspect of real estate transactions, having participated in thousands of closings during her years working in the real estate industry. Kayla focuses on educating and servicing investors, attorneys, real estate brokers, agents, accountants, and financial advisors throughout the Western United States. Her exchange presentations are practical, thorough, and feature many real-life exchange scenarios to illustrate a wide range of investment and tax strategies. Kayla has shared her 1031 expertise at numerous real estate workshops, classes, events and conferences. She is an affiliate member of NAR, FEA, OCAR, Women's Counsel of Las Vegas, ADISA and CREW to name a few.