The information in this Web site is to bring attention to the opportunities available in engaging in a tax-deferred exchange as an investment strategy. The application of IRC Section 1031 to a particular transaction or property can only be determined after careful study of a taxpayer's particular facts and circumstances. It is recommended that you consult with your tax or legal advisor about your special tax situation. JELD-WEN 1031 is a Qualified Intermediary and is precluded from giving tax or legal advice.