Overview
For over 25 years, American Trust Corporation has provided its clients disposition and acquisition advisory services. Under Section 1031 of the Internal Revenue Code, a Like Kind Exchange may allow you or your organization to defer recognition of capital gains liabilities which result from the sale of real estate or personal property. Non-recognition of gain may be achieves when the proceeds of property sales are used to acquire replacement “like kind” property. Through a variety of approaches to the Like Kind Exchange, we arrange unique structures that not only maximize the tax benefits but also provide additional financial benefits.
Typical Applications of Like Kind Exchange
- Acquisitions and development of business or investment properties
- Asset rationalization programs
- Corporate economic value added evaluations
- Anticipated mergers or acquisitions
- Corporate or individual taxpayers engaged in ongoing business activities utilizing the property as an investment
- Succession planning by owners of closely held “C” or “Subchapter-S” corporation
- Exchange Structuring Services
- Exchange Management Services
- Financing Exchange Properties
- Advisory Acquisition and Deposition Services
- Extensive client coverage including oil, franchising, distribution, manufacturing, paper, food and drug, retail, transportation (rail, railroad rolling stock, aircraft, leased vehicles) and many other industries.
- For more information, contact John Gregory at (615) 688-9600.
Articles
Understanding Leverage
Issues Commonly Associated with the Purchase of Commercial Real Estate
Like Kind Exchange
