1033 (not 1031) Exchange Considerations upon Involuntary Conversion of Property

Sales of Business Property (Also Involuntary Conversions and and Recapture Amounts Under Sections 179 and 280F(b)(2)), IRS Tax Form 4797, 2006

After spending the better part of a day looking into the matter for a current client conducting a large 1033 exchange of real property, my considered but inexpert opinion is that there is little if any specialized expertise required for an escrow company to carry out its role in a 1033 exchange (meaning an exchange to defer taxation upon the involuntary conversion of an investment property).