Taxpayer is moving to another location, city or state and wants to be close to the property
The old property is located in an area that is no longer appreciating as fast as another locale
Greater cash flow can be generated by a rental property versus land
The old property has been or is close to being fully depreciated. Exchange to benefit from greater depreciation
Exchangor wants to exchange several smaller investment properties into one or consolidate
Exchangor wants to diversify from one property into many smaller properties