Our real estate and tax specialists work together to focus on like-kind exchanges under Section 1031 of the Internal Revenue Code. Our group has the technical real estate and tax expertise to advise our clients and implement solutions whether your exchange is a forward, reverse, construction or build-to-suit exchange. Our attorneys are experienced in all aspects of financing issues encountered in like-kind exchanges with respect to both relinquished and replacement properties.

We are familiar with tenancy-in-common ownership structures and review and prepare tenancy-in-common agreements that comply with Revenue Procedure 2002-22. We also help structure entities to allow exchanges that meet different financial needs of individual partners and members of limited liability companies and partnerships to give them the most financial and tax flexibility possible. We are also capable of assisting clients with reverse exchanges and build-to-suit exchanges that do not qualify for safe harbor treatment.

We call on our wealth of real estate and tax experience to assist clients with reinvestment of condemnation and casualty proceeds to minimize tax consequences under Section 1033 of the Internal Revenue Code.

We assist our clients with like-kind exchanges involving aircraft, businesses, manufacturing equipment and real property of all types and sizes, including office, retail, industrial, multifamily, mixed-use, hotel, resort, planned community, net leased properties, raw land assemblage and residential subdivisions.