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Prior to our involvement the land owner wanted to develop the vacant property. He spent considerable money and time preparing for development. However, due to the high cash requirement and county development hurdles, the owner opted to hire John to sell the property and exchange his cash from the sale into an existing apartment property. John found a well-located property for this client and simultaneously a buyer for the land, so that a smooth IRC §1031 tax deferred exchange occurred for both the developer and our client.