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Reverse Exchanges
A reverse exchange is the "flip side" of a deferred exchange, where an investor directly or indirectly acquires a like kind replacement property before disposing of a relinquished property. In a fast paced real estate market, owners of real property often face the prospect of losing the opportunity to acquire a desirable replacement property, when the seller of such property is unwilling or unable to wait while the investor completes the disposition of a relinquished property.

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