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Paul Arena presented for Pinnacle Bank

December 2019

‚ÄčOn November 21, Charlotte Real Estate Counsel Paul Arena gave a presentation at Pinnacle Bank's corporate headquarters in Nashville, Tennessee about reverse tax-deferred exchanges under Section 1031 of the Internal Revenue Code. Paul was invited to give the presentation by Justin Hayden, Senior Legal Counsel for Pinnacle Bank. Paul discussed the basic structure of reverse tax-deferred exchanges, for both exchanges of improved replacement property and exchanges involving construction of new improvements, and discussed issues related to underwriting, structuring and documenting loans involving reverse exchanges. The presentation was viewed by approximately 75 Pinnacle Bank associates, in person and remotely.