SB&OH EXCHANGE ACCOMMODATORS, LLC

January 12, 2004
  
Dear Friends:

Happy New Year!  We certainly hope you had a wonderful holiday with family and friends and are ready to start a fresh new year.  All of us here are excited about the opportunity to serve you in 2004; both from SB&OH Exchange Accommodators, LLC to facilitate your 1031 exchanges and from Sloan Bobrick Oldfield & Helsdon, P.S. to serve you in areas of real estate, business, mediation, arbitration, estate planning and personal injury law.

One area that is often overlooked when thinking of the tax advantages of property exchanges, is its application to personal property.  Yes, personal property used for business purposes can be exchanged for like-kind property and capital gains taxes can be deferred.  The rules are more narrow in defining like-kind personal property exchanges than in real property exchanges, but nevertheless doable.  Call us if this might be of benefit to you.

In this season of football bowls and playoff games, the name of Vince Lombardi is often mentioned.  He was a great football coach and motivator of people.  One of his statements with which we firmly agree is:  “The quality of a person’s life is in direct proportion to their commitment to excellence regardless of their chosen endeavor.”  We strive for that as do you.

To achieve excellence in our business means a committed team of people.  We are proud to inform you that our team has been strengthened since Van Matthews has chosen to join us as a key player in service to you.  She is certainly a welcome addition.

Again, we wish you a wonderful, safe, healthy, successful and joyous New Year.

Sincerely,

Your Friends at
SB&OH Exchange Accommodators, LLC