Tax Deferred Exchanges ( Section 1031 of the Internal
Revenue Code) are simply a method by which a property
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.
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
❏ Locate and facilitate financing, when necessary;
❏ evaluate each prospective
its lease,credit and compliance with clients
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.
Robert J. Lauria