Footnotes (20)



Section 1031 QIs in the New Economy

Bradley T. Borden

Brooklyn Law School

October 26, 2009

Journal Taxation of Investments, Vol. 27, p. 86, 2009

Industry estimates indicate that, over the past several years, section 1031 qualified intermediaries have lost as much as $700 million of exchange proceeds. Exchangers and their representatives must take steps to help prevent future losses. This article reviews three recent failures and discusses measures that should help reduce the risk of qualified intermediary failure in the new exchange environment. Lawmakers should also consider measures they can take to help prevent such losses in the future.

Number of Pages in PDF File: 10

Keywords: section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, exchange defalcation

Open PDF in Browser Download This Paper

Date posted: October 26, 2009  

Suggested Citation

Borden, Bradley T., Section 1031 QIs in the New Economy (October 26, 2009). Journal Taxation of Investments, Vol. 27, p. 86, 2009. Available at SSRN: http://ssrn.com/abstract=1494587

Contact Information

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

Feedback to SSRN

Paper statistics
Abstract Views: 711
Downloads: 102
Download Rank: 191,593
Footnotes:  20

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 0.187 seconds