Defer & Conquer

Turn complex rules into confident client conversations.

Join Jane Ryder, EA, CPA, for CSTC's annual Fall Forum: three evenings dedicated to the real estate tax strategies, reporting requirements, and planning questions that matter to your clients.

From the moving parts of a 1031 exchange to Opportunity Zone considerations for 2026 and beyond, this series connects the rules with practical examples, reporting forms, and strategies you can bring back to your practice.

1031 Exchanges · Parts I & II

Tax Deferred Exchanges for Real Estate

Like-kind exchanges. Nonrecognition property transactions. Practical reporting.

This course covers like-kind exchanges, requirements for nonrecognition treatment, receipt of boot, basis and holding period in the replacement property, depreciation rules in the year of exchange, and reporting requirements.

The discussion will include the tax preparer's role versus the qualified intermediary's role, troubleshooting for clients who run afoul of the 1031 regulations, and related audit issues. We'll also review challenges and compliance exposure for tax preparers working with tax-deferred exchanges.

What you'll learn

1. Review compliance and nonrecognition rules for tax-deferred exchanges.
2. Understand the roles and responsibilities of the taxpayer, tax preparer, and qualified intermediary.
3. Receive sample Form 8824, Schedule D, Form 4797, and depreciation schedules for 1031 exchanges.
4. Develop processes for advising clients on tax-deferred exchange regulations.
5. Consider tax preparer exposure and challenges when working with 1031 exchanges.

Federal Opportunity Zones

December 2026 Tax Reckoning & 2027 New OBBBA OZs

This course will review the 2026 tax deferral obligations associated with original Opportunity Zone investments introduced under TCJA, including how to determine the tax liability for 2026 tax returns.

We'll address tax provisions related to OZ investments that may not have performed as well as expected, including relief available to taxpayers whose investments may have declined. We'll also review new OZ investments available beginning in 2027, the new “rolling five-year” provisions, and the tax savings and deferral opportunities provided under OBBBA.

What you'll learn

1. Understand how deferred OZ tax from 2026 and prior years is calculated.
2. Learn about new OZ investments available beginning in 2027.
3. Review the latest guidance on new OZ provisions under OBBBA.
4. Develop tax planning strategies for advising clients on the savings available with OZs.

Learn with Jane Ryder, EA, CPA

Jane Ryder, EA, CPA, has been providing tax preparation, accounting, and tax collection resolution services since 1980. She runs her San Diego CPA firm and writes and speaks on a wide range of income tax, business compliance, and accounting topics.

Jane has a business-centric practice, preparing and consulting on tax, accounting, and compliance matters for corporations, S corporations, LLCs, partnerships, and trusts. She also specializes in IRS and state agency collection problems, payment plans, audit representation, audit appeals, offers in compromise, and other compliance-related issues.

She earned a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and admitted to practice before the Internal Revenue Service as an Enrolled Agent.

Continuing Education

Earn 9 Federal Tax Law hours for the full series — 3 hours per class.
Topics cover existing tax law. Education is reported for attendees who meet the minimum polling requirements.

Knowledge level: Intermediate; basic knowledge is helpful.

Make plans to join us

Reserve Your Place at Fall Forum

One registration includes all three classes, course materials, and recordings.

November 9, 10 & 11  ·  4:00–7:00 PM PST  ·  Online via Zoom

How to Join

This event will be held online as a Zoom Meeting. Once you register and pay, you will receive the Zoom link to join at the designated meeting time. Zoom requires registration before entering the meeting.

Cancellation & Refund Policy

Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy, and the California Tax Education Council, including code 31 of Federal Regulations 10.6(g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890; by phone at (877) 850-2832; or on the Internet at www.ctec.org.