The Bar Association of San Francisco’s Lunch and Learn series presents
Unlocking Tax Benefits: 1031 Exchanges, DSTs & QOZ Strategy
| Date |
Thursday, March 5, 2026 |
| Registration |
11:30 a.m. - 12:00 p.m. |
In-Person Program
|
12:00 - 1:15 p.m.
Light food and beverage will be provided. |
|
No MCLE provided. |
| Location |
BASF Offices
50 Fremont Street, Suite 1700
San Francisco, CA |
Speakers
This program provides attorneys with a practical understanding of Internal Revenue Code Section 1031 and how it applies in real estate and estate planning practice. Attorneys regularly advise clients on property sales, trust administration, and partnership dissolutions where tax-deferral strategies under Section 1031 may be relevant.
The session clarifies how proper documentation, entity structure, and adherence to statutory timelines can help attorneys protect clients from disqualified exchanges and unintended tax exposure.
The presentation reviews the legal framework governing 1031 exchanges, including qualified use, identification, and replacement property rules, as well as the role of the Qualified Intermediary under Treasury Regulation §1.1031(k)-1. It also highlights areas of professional risk, such as constructive receipt, boot, and taxpayer identity issues, and explains how these considerations intersect with real property and estate planning practice.
Finally, the program introduces the Delaware Statutory Trust (DST) as a structure recognized under IRS Revenue Ruling 2004-86. The discussion covers how DSTs are used as replacement property within the 1031 framework and how attorneys can coordinate effectively with clients’ advisors to ensure compliance. The material supports professional competence in the practice areas of real property, taxation, and estate planning.
Topics
- How does a 1031 Exchange work for full deferral?
- What taxes might a taxpayer owe?
- Who is a Qualified Intermediary and why are they necessary?
- What is a Delaware Statutory Trust (DST) and who qualifies?
- What qualifies as a Qualified Opportunity Zone Fund investment?
- What is a Qualified Opportunity Zone?
- What are the tax advantages of a QOF?
Note: Fortitude Investment Group and The Bar Association of San Francisco are not affiliated.
Thank You to Our Sponsor
(As of 1/23/2026)
Interested in sponsorship opportunities? Email events@sfbar.org
Event Code: G261617
For a printable flyer, click here.
Cost
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Program Access
This is an in-Person program only. Virtual access will not be available. Program recordings are not guaranteed and/or included with this registration, nor immediately accessible to registrants. Approved recordings of live programs are converted to On-Demand Courses and available for separate purchase through a third-party library 30 business days after the live recording.
Attending Programs
This event may be filmed or photographed. By participating in this event, you consent to have your likeness used for the BASF/JDC’s archival purposes and promotional materials. If you do not want to be photographed, please inform a BASF/STAFF person or the photographer.
Substitution, Cancellation, and Refund Requests
For CLE events of 1.5 hours or less, Lunch & Learn programs, Happy Hours, Receptions, and Mixers, a refund is available if you submit your cancellation request at least 48 hours prior to the event. A $10 handling fee will be deducted from your refund. Please complete the Event Cancellation Form.
If you are unable to attend, you may send a substitute. Please complete the Event Cancellation Form.
Accessibility
People with disabilities and/or special requests should contact BASF regarding reasonable accommodations.