This document provides information about Section 1031 exchanges from Edmund & Wheeler, Inc., a qualified intermediary that has facilitated such exchanges for over 27 years. It outlines the basics of Section 1031, including the key elements of an exchange, the IRS code governing exchanges, benefits such as deferring capital gains taxes, rules regarding replacement property, and common misconceptions about Section 1031. The primary objectives of the course are to help real estate professionals understand the opportunities Section 1031 provides and recognize situations where clients could benefit from an exchange.