What if you found the perfect Replacement Property, but it needs a little TLC before you move in? What if you want to sell your old office building and construct a new one on newly acquired Replacement Property?  There are tight restrictions on what you can and can’t do to the Replacement Property once you establish possession, so you may need to investigate Build-to-Suit Exchanges.  In these transactions, you need a Qualified Intermediary who has been there before and understands the difficulty in completing a construction project in 180 days.  Banker Exchange has the experience and the relationships to deal with contractors, financing, tight deadlines, and Section 1031.