Deferred Exchanges account for approximately 90% of all exchange transactions.  The classic scenario involves the sale of one or more Relinquished Properties, and the subsequent purchase of Replacement Properties. A taxpayer must identify Replacement Property within 45 days of the sale of their Relinquished Property and Purchase Replacement Property within 180 days of the sale.

These transactions require the use of a Qualified Intermediary to hold the proceeds of the sale, and to coordinate the entire exchange. Our experienced staff will streamline your exchange process and help ensure your compliance with all of the limitations imposed by the Internal Revenue Service -- all at one of the lowest costs in the industry.

If you have found the perfect Replacement Property but it needs a little TLC before you move in, or if you want to sell your old office building and construct a new one on newly acquired Replacement Property, then you may need to investigate Build-to-Suit Exchanges.  In these transactions, you need a Qualified Intermediary who has been there before, and understands the difficulty in completing a construction project in 180 days.  We have the experience to help deal with contractors, financing and Section 1031.