Doing a tax deferred "Structured Sale" of land, in "exchange" for U.S. Treasuries.

[Eric Amundson]

Do any of you have experience in having a qualified intermediary broker a tax-deferred "Structured Sale" of real estate, in "exchange" for U.S. Treasuries? Can this even be done? How did you find a "qualified intermediary", willing to facilitate this for you?

[Don Konipol]

Quote from @Eric Amundson:

Do any of you have experience in having a qualified intermediary broker a tax-deferred "Structured Sale" of real estate, in "exchange" for U.S. Treasuries? Can this even be done? How did you find a "qualified intermediary", willing to facilitate this for you?

1031 tax deferred exchanges must be “like kind” of property.  U.S. Treasures are not real property, hence not like kind with real estate, which is real property.

Further, certain types of property are specifically excluded from Section 1031 treatment. Section

1031 does not apply to exchanges of:

• Inventory or stock in trade

• Stocks, bonds, or notes

• Other securities or debt

• Partnership interests

• Certificates of trust