Under Section 1031 of the United States Revenue Code, a taxpayer may defer recognition of capital gains and related Federal income tax liability on the exchange of certain property types.

Capital gains tax can be significant.  Reinvesting in a replacement property allows taxpayers to maximize their dollars that would otherwise be lost to taxes.

Bb Logo Title Llc Exchange

Who We Are

Blethen Exchange acts as a Qualified Intermediary when an investor wishes to sell and replace assets with like-kind property. We are a team known for its excellence, experience and expertise. We are able to leverage the vast knowledge and experience of our attorneys and staff to deliver unparalleled service to our real estate clients. We set the standard for excellence and personal commitment!

Why Choose Us

Our practice is committed to excellence to ensure that our clients receive optimum service.

  • Backed by over 120 years of experience, we have the knowledge and resources to  handle your funds with care and trust.
  • We protect your funds with acquired professional liability insurance.
  • Our attorneys understand all of the intricacies of the exchange process.
  • We will preserve your equity and maximize your tax savings!

What We Do

Consult exchange clients regarding the exchange that fits their needs:

  • Delayed
  • Reverse
  • Simultaneous
  • Improvement


  • Act as a Qualified Intermediary
  • Monitor and communicate all deadlines
  • Coordinate with real estate professionals, tax advisers and closing agents
  • Oversee tax deferred exchange process
  • Develop all documents required
  • Hold the exchange proceeds
  • Distribute proceeds to acquire replacement property