IRC 1031 tax deferred exchanges have become very popular in recent years. We work with IRC 1031 Qualified Intermediaries to assist our clients in effecting tax deferred exchanges. We handle everything from the documentation to the closing itself. Our real estate attorneys coordinate with the attorneys in our Business, Tax & Estate Planning department, as well as other professionals, such as bankers and accountants, to ensure that such a transaction is structured properly for the client. Questions arise such as what constitutes “like kind” property, whether a party would be considered a “dealer”, and it is essential to have competent advice to properly effect the exchange.