We provide structuring and tax advice for Section 1031 tax-deferred exchanges, including forward exchanges, reverse exchanges and improvement exchanges. We have a thorough understanding of the rules and regulations under Section 1031 and are well positioned to help our clients navigate complex issues that may arise in Section 1031 tax-deferred exchanges, including issues relating to proper identification of replacement property, avoiding taxable boot and constructive receipt of exchange proceeds, and exchanges involving partnerships and tenancy-in-common arrangements.
