Experience

Tax-Deferred Exchanges

• Represented numerous partners of partnerships desiring to utilize 1031 exchange when partnership properties were to be sold.
  
  
• Represented property owners utilizing the 200% rule in the identification process of a 1031 exchange.
  
  
• Represented property owners in 1031 exchanges when the taxpayer entity wished to convey either relinquished or replacement properties during questionable holding periods.
  
  
• Represented a ground tenant in a 150-year ground lease regarding existing national chain restaurant subtenant when deeding of fee became impossible within a 1031 exchange period.