Raise cash with a partially-deferred exchange. Relocate property when the taxpayer moves or retires. Defer taxable gain when troubled property is conveyed back to a lender. Defer taxable gain into a future year when capital gains tax rates are lower or the taxpayer's own tax rate is lower. It cannot act as the tax or legal adviser for an exchanging taxpayer.
Any person considering a tax-deferred exchange is advised to seek independent tax and legal counsel.