Exchange Services, Inc.

Catherine Witmer, President

200 Parkhill Drive

Whitefish, MT  59937

406-862-6995 phone

406-862-6985 fax

888-244-1031

esi1031@gmail.com

95% Rule

200% Rule

Basis

Boot

Constructive Receipt

Delayed Exchange

Exhange Agreement

Exchange Period

Exchangor

Identificiation Period

Like-Kind

Like-Kind Property

Multiple Propeties

Qualified Intermediary

Relinquished Property

Replacement Property

Terminology

Three Property Rule

Time Constraints

Please find 1031 Terminology Below.  You can click on the words to review the definitions.