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T.G. Exchange, Inc. and T.G. Super Exchange Corp. were organized solely to engage in the business of aiding any interested party in obtaining the benefits of Section 1031 of the Internal Revenue Code of 1986, as amended.

Interested parties enter into an exchange agreement with an "Exchanger" whereby T.G. Exchange, Inc. or T.G. Super Exchange Corp., Limited agrees to acquire certain designated real property in order to consummate an exchange of such replacement property with the Exchanger's real property.

T.G. Exchange, Inc. is used for normal "day to day" exchange transactions, either simultaneous or delayed. T.G. Super Exchange Corp is used for "Reverse" or "Build to Suit" exchanges and also exchanges involving foreign parties.