Exchange or Pay Capital Gains, Let Us Help You Decide 


Exchanges Made Easy

1031 Tax Deferred Exchanges ( Section 1031 of the Internal
Revenue Code) are simply a method by which a property
owner trades one property for another without paying federal income taxes. In an ordinary sale the relinquished property is taxed on any gain realized. With a properly structured exchange, the tax on the sale is deferred for as long as the new property is held. There are many variables all of which we are familiar with and can provide educated direction.

National Realty Corp. works with the Client to analyze their needs and develop working plans for locating Replacement Properties. The exact structure of the exchange can be tailored to match the debt and boot of the relinquished property. There are deal structures which can help the client with low carry forward basis and those which can provide structured financing and quick recovery of tax free dollars.  We provide all of the following services to help make your transition from the relinquished property to the exchange property as smooth as possible.

❏ Referral of a qualified Intermediary
    (a necessity in all exchanges) and a tax
    lawyer,accountant, when necessary

❏ Locate and facilitate financing, when necessary;

❏ evaluate each prospective replacement property,
    its lease,credit and compliance with clients
    exchange criteria;

❏ present offers on terms approved by client;

❏ negotiate purchase and sale agreements;

❏ coordinate due diligence activities;

❏ facilitate closing(s)

Our relationship with developers and various owners of Net Leased Investment Grade Properties offers a powerful advantage in the assemblage of properties for any size exchange.

Please contact us for product information pre-packaged for e-mail distribution and with any questions you may have about the exchange process.

Thank you,

Robert J. Lauria


God Bless America

National Realty Corp