Ten Thirty-One Exchange Corp.

What is a Tax-Deferred Exchange?

Section 1031 of the Internal Revenue Code allows a property owner to exchange investment property for investment property without recognizing capital gains tax on the "sale".

If a property owner wishes to execute a defensible Section 1031 exchange successfully, he/she must deal with a "Qualified Intermediary" -- a disinterested third-party who holds and conveys property and funds so that the property owner does not have "constructive receipt of funds."

< Click here to request your copy of this booklet: Section 1031, Tax Deferred Exchanges in a Nutshell

Eva PradaLew GeerJamie LattimoreJohn Fox