In a Like-Kind Exchange, What If a Qualified Intermediary Fails?
Date
2010-03-19
Authors
Harl, Neil
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Iowa State University Digital Repository
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Abstract
The economic and financial trauma of roughly the past 30 months has taken a toll on many financial institutions and organizations, including qualified intermediaries1 utilized in like-kind exchanges.2 The failure of qualified intermediaries or the inability to perform has caused immense concern among taxpayers and tax practitioners alike.