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Innovative Services and Supports

Serving Our Clients in Multiple Ways


For 1031 Like-Kind Exchange transactions, we serve as the mandated Qualified Intermediary (QI). In this role, we securely hold funds in accordance with U.S. Tax Code requirements to allow our clients to defer income taxation on gains associated with the sale of real estate. We simplify the like-kind exchange process and are well acquainted with the myriad of rules and regulations governing like-kind exchange transactions.


We handle all aspects of SPE creation and management. Generally, we use an LLC structure. However, the form of organization and jurisdiction for each SPE is selected in accordance with specific client objectives and requirements. Additionally, we strive to make our SPEs as transparent and accountable as possible (for client peace of mind). Lastly, we never commingle client entities, and there is no common ownership among or between clients.

Two men in suits shaking hands over a window.
Two people are sitting at a table with papers.


For certain like-kind exchanges (e.g., "safe-harbor" exchanges), we act as the required Accommodation Titleholder whereby we establish an entity to take the title, on a temporary basis, to real estate that is being purchased (or sometimes sold) in order to facilitate the exchange transaction. These independent accommodator entities are established solely for the purpose of holding real estate for a specific individual client and transaction. As is the case with all of our SPEs, there is no comingling of entities among or between clients.


There are many ways of Integrating the SPE strategy into business plans and transaction scenarios to produce a competitive advantage or increase profitability. We have several tools and models available to analyze the potential benefits of utilizing an independent SPE - we always welcome the opportunity to assist in evaluating the benefits of SPE strategy for both our existing and our potential clients.

SPE Benefits

Custom projects can take long periods of time to accomplish. The SPE strategy may improve the staging and execution of build-to-suits to yield additional options and benefits. There may be an advantage to having a fully tax-deductible lease payment as opposed to a limited interest deduction for funds borrowed to fund an outright purchase. Also, many times, we have had corporate clients establish SPEs to lease their newly-developed project with the ability to acquire it at some future time and then perform a like-kind exchange for future property sales.


There are many reasons why an SPE may be useful for land purchases - for instance, to assure buyer anonymity or to "inventory" the land for future use or like-kind exchange.

A lighthouse on the rocks at sunset.
A lighthouse is shown on the beach at sunset.

Using an SPE for leasing business real estate and assets can yield not only cash flow and cost benefits but also financial statement presentation and tax advantages. For instance, the tax deductibility of lease payments made to an SPE is not limited to debt interest payments; this can produce significant benefits for the client.

Commonly, investors value increased flexibility for the timing of their sales and purchases or in separating the various components of complex transactions - many times for like-kind exchange and other tax-related purposes. The recent tax-law changes are producing new opportunities in this evolving area of opportunity. Also, we are frequently able to, through our market contacts, assist our clients in identifying investment opportunities.

Segregating risk and potential liability may be a motivation for using the SPE strategy.