Welcome to 721ce,
Continuing Education

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).

  • Review your knowledge of Internal Revenue Code (IRC)1031 exchange
  • Learn what an IRC 721 exchange is, tax and estate benefits, transfer of managerial headaches…no more toilets, tenants, and trash!

Real Estate Professional

1 Hour Arizona Real Estate Professional Continuing Education

Certified Public Accountants

1 Hour Arizona CPAs Continuing Professional Education

Meet the Expert

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

Quotes from Real Estate & CPAs Experts on the 721ce

Want to Learn More?

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.

Related Articles

721 Exchanges: The Details Matter

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

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Real Estate Professional

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

New Real Estate Professionals class dates/times to be released…stay tuned!
**Unlocking New Opportunities with Real Estate Investment Properties: Help clients defer gains and say goodbye to property management headaches** – Investors considering the sale or diversification of their real estate holdings – Professionals interested in tax-deferred investment strategies without the burden of property management
Why Attend?

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

Certified Public Accountants

1 Hour Arizona CPAs Continuing Professional Education

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.