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Deferred Exchanges

Florida Exchange serves as Qualified Intermediary for deferred exchanges, providing the documentation required by the Treasury Regulations to establish the Q. I. relationship and otherwise stay within the safe harbor.

Simultaneous Exchanges

The Treasury Regulations permit the Qualified Intermediary safe harbor to be used for simultaneous exchanges.  Florida Exchange serves as Q. I. for those simultaneous exchanges in which the contract for purchase and the contract for sale do not constitute an exchange agreement (or the various parties are not willing to amend the contracts to provide for the sale and purchase to be an exchange).

Reverse Exchanges

Florida Exchange participates in reverse exchanges, both as Qualified Intermediary, and as the sole member of a transaction-specific Exchange Accommodation Titleholder.

Build to Suit Exchanges

Florida Exchange serves as Qualified Intermediary for exchanges in which the property to be acquired must be improved, prior to acquisition, with buildings and/or improvements desired by the taxpayer and as to which funds from the exchange are to be used.

Education

Each year, in conjunction with Attorneys' Title Insurance Fund, Inc., Florida Exchange gives a series of seminars on like-kind exchanges.  The seminars are held at locations around the State.  In addition and upon request, Florida Exchange provides educational sessions to professional groups of attorneys and other real estate professionals.

 

 

                              Persons interested in like-kind exchanges should always seek tax advice.

The information contained in these web pages is not intended to be, and should not be considered or relied upon as, legal,  tax or accounting advice. These web pages are only intended to be a general treatment of the subject matter and the reader agrees, by accessing these pages, that neither Florida Exchange nor any other person or entity shall have any liability arising from the information presented.  Each reader who does not agree with the foregoing release of liability is directed to exit these web pages immediately.

The general information provided in these web pages is subject to exceptions, additions, interpretation, and changes to the statutes, regulations and case law, by Congress, the courts, and the Internal Revenue Service. The general information provided in these web pages is also subject to facts that are specific to each reader and which are therefore clearly outside the scope of these pages.

 

 

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                                             Last modified: 
08/19/2008