The Internal Revenue Code has provisions allowing for the tax-deferred exchange of property. However, this area of the tax law is very complex. Our attorneys are well-versed in this area of the law and have experience structuring tax deferred exchanges, including deferred, reverse and build-to-suit transactions. We also have significant background in structuring tenants in common arrangements and drafting agreements among tenants in common, whereby taxpayers acquire fractional interests in real property.