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How does this differ from a Starker Exchange?
They are one and the same. Other commonly used names for this strategy are “1031,” “Like-Kind,” and “Starker” Exchanges. Before delayed tax-deferred exchanges were legalized by Congress in 1984, aggressive tax advisors followed the path of a man named Starker who won a landmark court case against IRS, allowing him to use a trust arrangement to avoid taxes on the disposition of some investment property. Although the law in 1984, and the several IRS regulations since then, created several rules reducing the similarity to Starker's particular case, his name has lasted as synonymous with delayed exchanges.
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