Virginia's Exchange Facilitators Act new in 2010

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Recent rulings by the U. S. Bankruptcy Court in the Eastern District of Virginia have prompted the Virginia General Assembly to enact legislation affecting Internal Revenue Code Section 1031 tax-deferred exchange transactions (sometimes called "Starker Exchanges" after the Court case that first established the underlying precedent).

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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