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1031 Exchange

Enter New Glossary Term: "Alderson" Simultaneous Exchange (1963)

Enter Glossary Term Description: This method of completing the transaction utilizes the cash buyer (Party C) of the relinquished property as the accommodator. On the day of closing, C will buy the replacement property from B with cash. B has what they want (cash), however, C does not want the replacement property; C wants the relinquished property. Here, Party A exchanges the relinquished property with C for the replacement property.
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