Dave Owens, CPA, CES has dedicated his career to Tax Strategies for Real Estate investors specifically Self-Directed IRAs and 1031 Exchanges.  He is the Owner and managing member of Entrust Freedom, LLC, a self directed IRA adminstrator and 1031 Tax Free Strategies a 1031 Exchange Qualified Intermediary Company.  This book is for information purposes only and is not considered tax advice.  If you would like specific tax information, please consult your tax advisor.  If you would like more information on 1031 Exchanges go to www.1031company.com and if you would like more information on Self-Directed IRAs go to www.entrustfreedom.com.  Dave's email is owens11@entrustfreedom.com.