Tax-Deferred Exchanges


Carlton Fields’ attorneys are experienced in facilitating both simultaneous and delayed tax-deferred like-kind exchanges under Section 1031 of the Internal Revenue Code, including forward exchanges, reverse exchanges, and improvement exchanges. These transactions frequently involve the purchase and sale of single-tenant “net lease” properties.


  • Represented a limited partnership in the simultaneous acquisition of five single-tenant, net lease properties located throughout Georgia to complete a delayed exchange.
  • Ongoing representation of an international restaurant chain in the closing of sale/leaseback transactions across the country with buyers in tax-deferred exchange transactions.
  • Ongoing representation of the developer in the sale to section 1031 investors of multiple retail and restaurant single-tenant properties throughout Georgia and Texas.


The information on this website is presented as a service for our clients and Internet users and is not intended to be legal advice, nor should you consider it as such. Although we welcome your inquiries, please keep in mind that merely contacting us will not establish an attorney-client relationship between us. Consequently, you should not convey any confidential information to us until a formal attorney-client relationship has been established. Please remember that electronic correspondence on the internet is not secure and that you should not include sensitive or confidential information in messages. With that in mind, we look forward to hearing from you.