The document discusses Section 1031 of the US tax code, which allows for the deferral of capital gains taxes when exchanging real estate property for other "like-kind" real estate property. It notes that section 1031 can be used to increase property holdings through leverage and is underutilized, being used in less than 10% of eligible transactions. It also outlines some of the benefits of a section 1031 exchange, such as deferring capital gains taxes, increasing buying power, and exchanging into other real estate investments.

1. ©1995-2008. Edmund & Wheeler, Inc. all rights reserved. The information contained in this presentation is for informational purposes only and does not constitute tax, legal or accounting advice.

2. Shhhhh. Don’t tell anyone. You are eligible for interest free loans from the US Government… … for as long as they’d like. … for as many times as they’d like.

5. Quickly! Section 1031

6. Section 1031 is used in less than 10% of the transactions that it should be!

7. Section 1031 is about Relocation and Reallocation of Assets without Paying Capital Gains!!!

8. Any Real Property Can Be Exchanged For Any Other Real Property!

9. Section 1031 can be used to dramatically increase the value of holdings by leveraging Uncle Sam’s money.

10. Nearly every tax paying entity qualifies for a Section 1031 Exchange!

11. Personal property can also be Exchanged. “ Like-kind” is literal!

12. There are replacement options available for Section 1031

13. Tenants-In-Common Management Free Real Estate Investments in Grade A Properties

14. UPREIT Exchange into a Real Estate Investment Trust (A Security)

15. Oil & Gas A timely alternative to owning real-estate with the same benefits and flexibility.

16. Structured Sales An annuity based “Paycheck” for failed exchanges and business transfers.

17. Does Your Situation Qualify? http://www.section1031.com/qualify/WhatQualifies.htm This tool can assist you in determining if your particular circumstances could benefit from Section 1031.