Internal Revenue Code Section 1031 is one of the single greatest wealth building tools available to the real estate investor.

Internal Revenue Code Section 1031 allows investors to defer the payment of capital gains taxes when selling an investment property and exchanging into another investment property.

Asset Exchange Company is a Qualified Intermediary (also known as an Exchange Accommodator or Facilitator) that helps investors adhere to the rules within the tax code that are required for proper structure of an exchange.