If you would like to build or make improvements to a replacement property you can use your exchange proceeds by structuring a Construction/Improvement Exchange.  This is also referred to as a “parking” transaction. This transaction, like the Reverse Exchange, would also require an EAT to hold title while proceeds are used to increase the value and improve replacement property before the tax payer client takes title and completes the exchange.  

For inquiries please call Keith Chaffin or Mary Hogan at (417) 882-3000