Instructor Requirements and
Guidelines
For National Association of Tax Professionals
and Realtors Land Institute’s
Tax Implications of Real Estate Course
Instructor Requirements
In this section, you will find the experience and or knowledge requirements recommended
for the instructor of the program. Following these requirements for your instructor provides
reassurance that the instructor is qualified to teach the program. Having an instructor with
these experiences and knowledge requirements lends credibility to the program and
ensures that the learners are provided with accurate and timely information.
Technical Experience and or Knowledge Requirements
In teaching this topic, it is important that the instructor you select has experience or
knowledge of the following areas of real estate taxation:

Basis

Mortgage Interest and Loan Charges

Investment Interest

Alternative Minimum Tax

Depreciation

Rental Property

Casualty Losses

Depreciation Recapture

§121 Exclusion

§1031 Exchanges

Involuntary Conversions

Installment Sales

Repossessions
Preferred experience, but not required, includes:

Gift taxes

Estate taxes

Gulf Opportunity (GO) Zone

Disaster Grants to Businesses

Energy Tax Incentives
Instructor Competencies
The instructor for this program should be able to meet the 14 competencies identified by
the International Board of Standards for Training, Performance, and Instruction (ibstipi):
1) Analyze course materials and learner information.
2) Assure preparation of the instructional site.
3) Establish and maintain instructor credibility.
4) Manage the learning environment.
5) Demonstrate effective communication skills.
6) Demonstrate effective presentation skills.
7) Demonstrate effective questioning skills and techniques.
8) Respond appropriately to learners’ needs for clarification or feedback.
9) Provide positive reinforcement and motivational incentives.
10) Use instructional methods appropriately.
11) Use media effectively.
12) Evaluate learner performance.
13) Evaluate delivery of instruction.
14) Report evaluation information.
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Instructor Guidelines
These are the instructor guidelines for teaching the program. It provides details on
suggested room sets, pacing of the program, and other details to help ensure that the
program is delivered effectively.
Meeting Room Set
The suggested meeting room set up is listed below:

Minimum 10 ft. ceiling height.

Meeting room must be pillar free.

Meeting room set by 7:00am.

Screen (8’ x 8’) located at front of room.

Head table with tabletop podium (no chairs), located 10 feet in front of screen at
floor level.

House sound or patch for lavaliere microphone, if being used.

Cart for LCD projector.

Chevron style seating.

2 people per 6’ table or 3 people per 8’ table. 30” width table preferred.

Refreshments located in back of meeting room, if refreshments are being
provided.

Display table provided at the back of the room to display brochures, etc.

Registration table (6’ or 8’), two chairs and wastebasket located outside meeting
room.

5 to 6 ft. aisle dividing front half of room from back of room, if necessary.

6 ft. minimum for aisles with break table and refreshment table.

3 ft. minimum aisles along each wall, including back wall.

4 ft. minimum for center aisle.

Ice water on all classroom tables and head table.

Pads and pencils at tables.
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
Clean linens on all tables and skirting on appropriate tables.

Coatroom or coat rack available for attendee use, where appropriate.

Smoke-free room.
Sample Room Set-up
PowerPoint
Instructors have different preferences when it comes to PowerPoint. Some want a lot of
slides and detail, while others want only the bare minimum. Please feel free to customize
the PowerPoint to meet your own individual needs. The PowerPoint slides are number
sequentially and referenced in the text.
Instructor version of text
The instructor version of the text includes text boxes to the left of the text to indicate when
there is a PowerPoint slide to match the text.
Also, the text that is shaded indicates that the information is included in the exam so, as an
instructor, you want to ensure to reference this information accordingly.
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Suggested Timing of Course
The table below provides a general idea of the timing for the course. Please note that due
to instructor style and learner participation, this may change. The ultimate goal of course,
is to ensure that the learning objectives are met.
Day 1
Topic/Section
Length (in minutes)
Time
Opening the Workshop (Intro and housekeeping)
15
8:00 - 8:15 am
Acquisition
100
8:15 – 9:55 am
Break
15
9:55 – 10:10 am
Ownership: Mortgage Interest and Loan Charges
20
10:10 – 10:30 am
Ownership: Refinancing
10
10:30 - 10:40 am
Ownership: Repayment and Investment Interest
10
10:40 – 10:50 am
Break
10
10:50 – 11:00 am
Ownership: Depreciation
60
11:00 – Noon
Lunch
60
Noon – 1:00 pm
Ownership: Rental Property
60
1:00 – 2:00 pm
Break
10
2:00 – 2:10 pm
Ownership: Rental Loss Limitations
30
2:10 – 2:40 pm
Ownership: Casualty Losses
50
2:40 – 3:30 pm
Break
10
3:30 – 3:40 pm
Ownership: Tax Credits
45
3:40 – 4:25 pm
Disposition: Gain or Loss Realized
35
4:25 – 5:00 pm
Topic
Length (in minutes)
Time
Opening the Workshop
15
8:00 – 8:15 am
Disposition: Partners & S Corporations
5
8:15 – 8:20 am
Dispositions: Nonrecognition of Gain and Loss
90
8:20 – 9:50 am
Break
15
9:50 – 10:05 am
Dispositions: Nonrecognition of Gain and Loss (cont’d)
125
10:05 – Noon
Lunch
60
Noon – 1:00 pm
Disposition: Installment Sales
50
1:00 – 1:50 pm
Disposition: Options, Down Payments, and Earnest Money
10
1:50 – 2:00 pm
Break
10
2:00 – 2:10 pm
Disposition: Lease with Option to Purchase, and
Repossessions
5
2:10 – 2:15 pm
Disposition: Gifts
15
2:15 – 2:30 pm
Disposition: Transfer at Death, Foreign Investors, and Broker
Reporting Requirements
30
2:30 – 3:00 pm
Break
10
3:00 – 3:10 pm
Recent Legislation, Cases and Rulings
20
3:10 – 3:30 pm
Income Tax and the Real Estate Professional
40
3:30 – 4:10 pm
Exam and discussion
50
4:10 – 5:00 pm
Day 2
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