FLORIDA EXCHANGE

 

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Section 1031
IRS Regulations
Rev Proc 2000-37
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Roger M. Pomerance

Roger M. Pomerance is President of Florida Exchange.

Florida Exchange is the approved qualified intermediary for exchange transactions in the like-kind exchange program of Attorneys’ Title Fund Services, LLC ("The Fund"). Roger has over 32 years of experience in commercial and residential real estate and has participated in more than 4,000 exchange transactions, ranging in size from $25,000 to over $125 million. He is familiar with complex exchanges involving multiple parties and properties, build-to-suit exchanges, seller financing, and reverse exchanges.

Roger has practiced law in Florida since 1986. A graduate of the Temple University School of Law and of the Temple University School of Business Administration, substantially all of Roger’s work is devoted to real estate transactions, exchanges and business related matters.

In addition to his legal experience, Roger has been an executive for a large private developer of commercial, residential and health care properties, and a hospital and health care administrator.

Roger is a member of The Fund.

Florida Exchange provides only the services of a Qualified Intermediary to its customers.  Florida Exchange and its employees and entities do not provide legal services or tax advice to our customers.

 

The services provided by Florida Exchange and its employees and agents to customers are non-legal services.  The protection of a "Client-Lawyer Relationship" does not exist with respect to the provision of such non-legal services.

 

All customers are to seek tax advice from qualified attorneys and/or accountants in connection with their like-kind exchanges.

 

                              Persons interested in like-kind exchanges should always seek tax advice.

The information contained in these web pages is not intended to be, and should not be considered or relied upon as, legal,  tax or accounting advice. These web pages are only intended to be a general treatment of the subject matter and the reader agrees, by accessing these pages, that neither Florida Exchange nor any other person or entity shall have any liability arising from the information presented.  Each reader who does not agree with the foregoing release of liability is directed to exit these web pages immediately.

The general information provided in these web pages is subject to exceptions, additions, interpretation, and changes to the statutes, regulations and case law, by Congress, the courts, and the Internal Revenue Service. The general information provided in these web pages is also subject to facts that are specific to each reader and which are therefore clearly outside the scope of these pages.

 

 

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                                             Last modified: 
02/10/2018