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Financing Reverse Exchanges And Safeguarding Exchange Proceeds, Brad Borden
Financing Reverse Exchanges And Safeguarding Exchange Proceeds, Brad Borden
Bradley T. Borden
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.