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Sample Special Stipulations

that have been suggested to our members for inclusion in sales contracts in anticipation of 3-way tax deferred exchange. As always, you need to consult an attorney before executing any contract for real property. The folllowing are intended as "points of discussion" for you and your attorney.

Please, DO NOT employ any of these without consulting an attorney!

Intention to Effect 1031 Exchange

This Agreement, and the Separate Agreement which is attached hereto, are intended to be Exchange Properties pursuant to Internal Revenue Code 1031. The parties agree that they will perform all necessary acts and that they will execute all necessary documents to effectuate an Exchange of Properties under said Section. The parties anticipate that the closings upon the properties which are the subject of this Agreement and the attached Agreement will be simultaneous.

Have you heard of a good clause lately? Care to share it withthe rest of us? send it to Charles Kevin Senf, Webmaster

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