John M. Butler MBA
Co-Founder

Real estate investors may be required to pay any capital gain taxes when an appreciated parcel of real property is sold. Under current federal tax law, an IRC §1031 tax-deferred exchange allows the investor to defer the capital gain tax by investing in a “like‐kind” exchange. If an investor sells an appreciated parcel of real property, that was held as an investment, and exchanges for a like-kind property, any capital gain can be deferred. To facilitate a 1031 exchange, the investor is required to use a qualified intermediary (accommodator), like Full‐Service 1031, LLC, to receive and hold the net sales cash proceeds from the sale. Full‐Service 1031, LLC provides 1031 Exchange services in Utah, and the United States.

Our job as a trusted 1031 Qualified Intermediary is to transfer the relinquished property to the buyer, and transfer the replacement property to the taxpayer pursuant to the exchange agreement. The Qualified Intermediary holds the proceeds from the sale of the relinquished property in a trust or escrow account which is FDIC insured.

As Registered Representatives with, and securities offered through, Investment Security Corporation, registered with FINRA/Member SIPC, we can make available 1031 replacement properties that are structured as unregistered securities (known as private placements) for you to determine if such an investment meets with your objectives and is suitable.

Full Service 1031 and Investment Security Corporation are separate entities. Full Service 1031 is a Utah based LLC and Investment Security Corporation is a California based Corporation.