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Financing Reverse Exchanges and Safeguarding Exchange Proceeds


Bradley T. Borden


Brooklyn Law School

September/October 2008

Journal of Taxation and Regulation of Financial Institutions, Vol. 22, No. 1, 2008

Abstract:     
Over the last several years, reverse exchanges have become a fixture of section 1031. A fluid economy and a strained financial industry send a reminder that safe guarding exchange proceeds in reverse exchanges is paramount. This Article reviews reverse exchange structures, both safe harbor and non-safe harbor, and describes how such transactions must be financed to satisfy tax law requirements and safe guard exchange proceeds. The Article is adapted, with permission, from Chapter 5 of Tax-Free Like-Kind Exchanges.

Number of Pages in PDF File: 21

Keywords: reverse exchange, section 1031, title-parking exchange, exchange proceeds, qualified intermediary, exchange accommodation titleholder

JEL Classification: A10, D31, D63, E62, H23, H24, H25, K34

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Date posted: November 1, 2008  

Suggested Citation

Borden, Bradley T., Financing Reverse Exchanges and Safeguarding Exchange Proceeds (September/October 2008). Journal of Taxation and Regulation of Financial Institutions, Vol. 22, No. 1, 2008. Available at SSRN: http://ssrn.com/abstract=1292415

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

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