Increasing your Real Estate Wealth with Section 1031 Exchanges

Annamarie Kooning, Vice President | Secure Exchange, 1031 Exchange Services

Annamarie Kooning serves as Vice President of Secure Exchange, 1031 Exchange Services, where she works with investors, attorneys, real estate brokers and agents, accountants, financial advisors, and mortgage professionals throughout the United States. She is committed to delivering exceptional service and providing clients with the most current information available regarding IRC §1031 and the exchange process. Known for her clear, pragmatic approach to complex exchange issues, Annamarie draws from hundreds of transactions to offer guidance that blends technical accuracy with grounded, operational insight, making her a trusted resource for professionals seeking confidence and clarity in the 1031 exchange process.

• Education & Credentials

Annamarie holds a Bachelor of Business Administration in Economics from Gonzaga University and has completed Master-level Real Estate Finance coursework at Portland State University.

• Recognition & Leadership

Annamarie is recognized as a leading educator on 1031 Exchange rules and regulations. Her presentations are known for being practical, thorough, and grounded in real-world scenarios that illustrate the wide range of investment and tax-deferral strategies available. She is known for her ability to help professionals strengthen transaction defensibility, reduce risk, and align client expectations with practical execution.

• Professional Involvement

Throughout her career, Annamarie has been a member of several industry and trade groups, including NAIOP, CREW, AREAA, and CCIM. She is a regular CE instructor for SKCR, SCCAR, TPCAR, SAP, Tri-Cities, COAR, Hermiston, Pendleton, and Rogue Valley Realtor associations.

• Experience

Annamarie frequently presents seminars for CE and CLE credit, along with customized trainings for attorneys, CPAs, advisors, brokers, REALTORS®, escrow officers, and investors nationwide. In her role at Secure Exchange, a Washington-based firm partnered with Accruit, a national leading Qualified Intermediary, she facilitates exchanges of all levels throughout the United States, working with all escrow officers and settlement agents across the country.

SESSION 1 – 1031 Fundamentals: Qualification, Timelines, and Wealth Strategy | 1:00pm – 2:00pm

This segment frames goals and the 2026 real estate context, then defines 1031 exchange fundamentals, terminology, IRS authority, and the Qualified Intermediary’s role. Attendees also explore capital gains, depreciation, like-kind qualification, reinvestment rules, partial exchanges, identification timelines, G-6 restrictions, holding period standards, investment intent, and controlling case law.

BREAK | 2:00pm – 2:10pm

SESSION 2 – Advanced Structures, Complex Ownership, and Passive Exit Strategies | 2:10pm – 3:10pm

This segment addresses the same taxpayer rule, partnership and LLC structures, related-party restrictions, red flags, and Form 8824 compliance. Attendees then examine deferred, reverse, and parking exchange structures, split treatment and vacation property rules, and DST and 721 UPREIT strategies for passive investment and long-term wealth planning.