Jeffrey R. PetersonJeffrey Peterson is the president of Commercial Partners Exchange Company, LLC, (CPEC1031) and a member of the Estate Planning Team.He understands how to integrate and utilize “Deferred Sales Trusts” (DST) as an alternative or rescue option to a 1031 Exchange.

Jeff’s involvement with the Estate Planning Team as a Qualified Intermediary (QI) is beneficial for property owners in pursuit of a suitable 1031 replacement property. He explains that by providing for the DST as an explicit option within the 1031 Exchange Agreement, a seller creates a backup plan to protect their tax deferral in the event a suitable replacement property cannot be found or closed within the required time frame.

When considering a QI, you should be careful to choose an experienced intermediary that is able to prepare the exchange documents to include a broad range of possibilities available for your tax deferral and select Jeff and CPEC1031. By choosing a team that has completed thousands of 1031 Exchanges with the added advantage of a number of these transactions combining 1031 Exchange and potential DST, you are able to keep all of your options open.

CPEC1031 has engaged Seacoast Commerce Bank, based in San Diego, California, to act as the qualified escrow deposit holder to afford extra safety and security. Exchange proceeds are wired directly from the relinquished property closing to a separate, segregated, dual-signature escrow account and distributed to complete the 1031 Exchange or DST transaction. As an additional security procedure, all disbursements

of the exchange proceeds must be signed and co-authorized by the customer in writing before Seacoast will release the funds.

Jeff’s company is a facilitator of standard deferred 1031 Exchanges, build-to-suit construction improvement exchanges, reverse exchanges and aircraft personal property exchanges. Jeff received his B.A. and his J.D. from the University of Minnesota and is a member of the Minnesota State Bar Association and American Bar Association Tax Section. Jeff is a former adjunct professor at William Mitchell College of Law, where he taught federal income tax. He travels throughout the United States as a speaker and continuing legal education presenter for various business and professional organizations on numerous issues related to 1031 Exchanges and tax deferral strategies.

Contact Jeff Peterson at 619.467.1031 or 877.373.1031jeffp@cpec1031.comCPEC1031.com

Notice: For informational purposes only. This information is incomplete and does not contain all information needed to perform a 1031 exchange. Any tax information contained in this brochure is not intended, and cannot be used by an Exchangor or any other person, to avoid any civil or criminal tax penalties which the Internal Revenue Service or another governmental agency may impose on the Exchangor or any other person for acting in reliance upon information contained in this brochure. Commercial partners Exchange Company, LLC is a Qualified Intermediary and does not provide advice regarding specific tax consequences of IRC 1 031 tax-deferred exchanges. Exchangors are encouraged to seek the counsel of their attorney or accountant.