Dave Owens, CPA, CES is a self directed IRA adminstrator and 1031 Exchange Qualified Intermediary.  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.entrust1031.com and if you would like more information on Self-Directed IRAs go to www.entrustfreedom.com.  Dave's email is owens66@entrustfreedom.com.