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FEA White Papers

The Federation of Exchange Accommodators (FEA) has issued a number of white papers touting the benefits of section 1031 tax-deferred exchanges:

FEA Role of the Qualified Intermediary

FEA Conservation Benefits from IRC §1031 Like-Kind Exchanges

FEA Understanding the Impact of Depreciation on Like-Kind Exchanges

FEA Impact on Commercial & Industrial Real Estate

FEA Impact of IRC 1031 on the Economy

FEA Agricultural Impact Report

FEA Concerns with The Tax Reform Act of 2014

FEA Legislative History of Tax Policies Supporting IRC Section 1031

FEA Benefits of IRC 1031 for Business Use Assets

FEA Regulatory Summary

FEA Benefits and Supports Paper

FEA Press Release

On April 2, 2013, the FEA issued a press release detailing 1031 benefits and the tax reform threats.

FEA Press Release

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Material on this site is provided for informational purposes only. Taxpayers should seek professional tax and/or legal advice for their particular situation.