Article: Underused Tool Could Provide Potential Boon to Banks: Though like-kind exchanges have been around for years, their use is becoming more popular. Still, experts say, banks should be taking advantage even more, both as a participant and as an intermediary.

The use of like-kind exchanges is increasing, but some outside experts say that banks still aren't taking advantage of them as much as they should.

A like-kind exchange allows a person or company to defer capital-gains taxes on the sale of an asset, provided the proceeds are used to buy a similar asset. Since they are part of tax strategy, bankers are reluctant to talk openly about like-kind exchanges for fear of revealing strategy, according to one consultant.

That said, various industry observers say anecdotally they see a sharp increase in the awareness and usage of like-kind exchanges at banks. There are two distinct ways banks can benefit from this ...

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