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Borden on Tax-Free Swaps

Taxfree_swaps_2Bradley T. Borden (Washburn) has published Tax-Free Swaps:  Using Section 1031 Like-Kind Exchanges to Preserve Investment Net Worth (DNA Press, 2007).  Here are some of many reviews:

Erik Jensen (Case Western):  "Brad Borden has been referred to as "Mr. 1031"—in fact, I’ve called him that myself—and this book shows why. No one knows more about the practice and theory of like-kind exchanges. Brad has practiced and taught for many years; he has written widely on like-kind exchanges and many other tax issues; and he speaks regularly at conferences around the country. In short, he knows it all, and he has distilled that knowledge into Tax-Free Swaps. I can imagine no book that will provide a better introduction to the intricacies of section 1031, and those who have been doing exchanges for years will also learn from it."

Christian Johnson (Loyola-Chicago):  “The explosion of section 1031 activity begs for a book like Borden’s. Borden has more than succeeded in his goal of balancing “technical description with presentation” in the complicated arena of section 1031 exchanges. His highly readable and comprehensive work will bring order and comprehension to the thinking of property owners, CPAs, brokers, attorneys, and other professionals that practice in the increasingly important area of section 1031. Borden is able to translate such technical terms as improvements exchange, exchange accommodation titleholder, and non-safe harbor reverse exchange into understandable and readable prose.”

Robert J. Rhee (Maryland):  "The tax consequences of any transaction play a significant role in business decisions. The tax-free possibilities of section 1031 are an important aspect of managing investment properties. Drawing on his extensive practical experience and work as a scholar, Professor Borden presents a sophisticated yet accessible discussion of section 1031 that will benefit both investors and advisors."


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