For Real Estate Professionals & Certified Public Accountants (CPAs)
At 721ce, LLC we focus on just one thing: teaching professionals when to consider a 721 exchange for their valued clients. Specifically, continuing education for Arizona Real Estate Experts and Certified Public Accountants (CPAs).
Professor Brian Rellihan brings over two decades of real-world experience in tax, finance, and real estate to the classroom. As an IRS approved Enrolled Agent and Certified Financial Planner™, he has prepared thousands of tax returns and advised a wide range of clients, including individuals, small business owners, and real estate investors.
Student Testimonials
Understanding 721 exchanges is essential for any serious real estate investor looking to maximize long-term wealth while minimizing tax exposure. Unlike a traditional 1031 exchanges, a 721 offers a powerful alternative for investors with appreciated real estate. Learning more about this strategy empowers investors to make smarter, more flexible decisions, avoid costly mistakes, unlock greater liquidity, passive income potential, and estate planning benefits.
Real estate investor Michael Chen learned a $300,000 lesson the hard way. With just 12 days left on his 180-day 1031 exchange deadline, his replacement property deal collapsed when the
A Section 721 exchange and a Section 1031 exchange are similar in many ways, as both provide tax-deferral benefits for real estate investors. However, they are different in terms of
IRC Section 721(a) states that no gain or loss is recognized by a partnership or its partners when property is contributed to the partnership in exchange for an interest in
Deep dive into the fundamentals of 721 exchanges with our comprehensive course. Tailored for real estate professionals and CPAs, this course provides essential insights and practical knowledge to understand and utilize 721 exchanges effectively in your practice.
Unlike the conventional 1031 Exchange, which still requires ongoing property management and dealing with tenants, maintenance, and daily operational concerns, 721 exchanges with Delaware Statutory Trust’s (DSTs) provide a hands-off alternative. DSTs offer your clients the opportunity to defer taxes while exiting the responsibilities of owning and managing physical properties—enabling them to reinvest passively in professionally managed properties.
1 Hour Arizona Real Estate Professional Continuing Education
Our real estate courses cover a wide range of topics, from investment strategies to legal considerations, providing professionals with the tools they need to succeed in the industry.
Approved for AZDRE Continuing Education, School Approval # S25-0004
Earn CPE credit for this free course
– Gain valuable insights into a growing investment trend
– Learn how to differentiate yourself in a competitive market by offering unique opportunities to your clients
