1. Jeffrey R. Peterson
Jeffrey Peterson is the president of Commercial
Partners Exchange Company, LLC, (CPEC1031)
and a member of the Estate Planning Team.
He understands how to integrate and utilize
“Deferred Sales Trusts” (DST) as an alternative
or rescue option to a 1031 Exchange.
Jeff’s involvement with the Estate Planning Team
as a Qualified Intermediary (QI) is beneficial for
property owners in pursuit of a suitable 1031
replacement property. He explains that by
providing for the DST as an explicit option within
the 1031 Exchange Agreement, a seller creates
a backup plan to protect their tax deferral in the
event a suitable replacement property cannot be
found or closed within the required time frame.
When considering a QI, you should be careful
to choose an experienced intermediary that is
able to prepare the exchange documents to
include a broad range of possibilities available
for your tax deferral and select Jeff and
CPEC1031. By choosing a team that has
completed thousands of 1031 Exchanges with
the added advantage of a number of these
transactions combining 1031 Exchange and
potential DST, you are able to keep all of your
options open.
CPEC1031 has engaged Seacoast Commerce
Bank, based in San Diego, California, to act as
the qualified escrow deposit holder to afford
extra safety and security. Exchange proceeds
are wired directly from the relinquished property
closing to a separate, segregated, dual-signature
escrow account and distributed to complete the
1031 Exchange or DST transaction. As an
additional security procedure, all disbursements

2. of the exchange proceeds must be signed and
co-authorized by the customer in writing before
Seacoast will release the funds.
Jeff’s company is a facilitator of standard
deferred 1031 Exchanges, build-to-suit
construction improvement exchanges, reverse
exchanges and aircraft personal property
exchanges. Jeff received his B.A. and his J.D.
from the University of Minnesota and is
a member of the Minnesota State Bar Association
and American Bar Association Tax Section.
Jeff is a former adjunct professor at William
Mitchell College of Law, where he taught
federal income tax. He travels throughout
the United States as a speaker and continuing
legal education presenter for various business
and professional organizations on numerous
issues related to 1031 Exchanges and tax
deferral strategies.
Contact Jeff Peterson
at 619.467.1031
or 877.373.1031
jeffp@cpec1031.com
CPEC1031.com
Notice: For informational purposes only. This information is incomplete and does not
contain all information needed to perform a 1031 exchange. Any tax information
contained in this brochure is not intended, and cannot be used by an Exchangor or any
other person, to avoid any civil or criminal tax penalties which the Internal Revenue
Service or another governmental agency may impose on the Exchangor or any other
person for acting in reliance upon information contained in this brochure. Commercial
partners Exchange Company, LLC is a Qualified Intermediary and does not provide advice
regarding specific tax consequences of IRC 1 031 tax-deferred exchanges. Exchangors
are encouraged to seek the counsel of their attorney or accountant.