Section 1031 of the Internal Revenue Code permits a taxpayer to sell business or investment property and purchase like kind replacement property without tax liability. The IRS requires the taxpayer to use a neutral third party, a Qualified Intermediary, to facilitate the exchange. 1031 Highland Associates LLC serves as a Qualified Intermediary for Section 1031 Exchanges.
1031 Highland Associates LLC specializes in all types of deferred exchanges. We are expert in forward exchanges, reverse exchanges, tenancies in common, built to suit exchanges and co-op and condominium conversion exchanges. We are owned and operated by attorneys who are experts in tax law and real estate transactions with over thirty (30) years of experience. We have more than fifteen (15) years of experience in tax free exchanges.
The safety of your assets are our foremost concern. All client funds are deposited in segregated FDIC insured, day of deposit to day of withdrawal bank accounts in the name of the client and the client tax identification number. We never commingle client funds with the funds of other clients. This means client funds are always available to complete the exchange. We manage in excess of $200,000,000 of client funds a year. Based on our size we are able to obtain the highest interest rates available without compromising our standards of safety and integrity.

1031 Highland Associates LLC, Mark Nesoff, Esq.
6 Highland Way, Scarsdale, NY 10583
T: 914-539-1305 • mark@nesoff.com • 		Click here for our newletter.