Introduction

The tax deferred exchange of your property completed pursuant to Internal Revenue Code Section 1031 doesn't have to be difficult. However, when dealing with the transfer of multiple properties and their associated transactional logistics, understanding the 1031 process and having access to a trusted exchanging expert represents the best strategy for a painless and successful exchange. To be sure, there are a few key 'rules of the road' and some select pitfalls which experienced Exchangers always avoid. What are they?