1031 Tax-Deferred Exchanges

Internal Revenue Code (IRC) Section 1031 exchanges allow commercial property owners to defer capital gain taxes when disposing of investment property. Since 1990, Asset Preservation, Inc. (API), a Stewart subsidiary, has been a leading, national Qualified Intermediary and has successfully completed over 180,000 tax-deferred exchanges. Additionally, API is committed to providing its customers with unmatched service, experience and the highest level of security available in the industry, including the financial strength and backing of Stewart (NYSE: STC). API management maintains tight financial controls and multi-layered security systems necessary to provide a level of comfort and the quality of performance relied on by sophisticated investors and Corporate America; we call it “The API Advantage®”.