Law Office of David M. Hellman
Attorney & Certified Public Accountant

1031 Exchange

Marin County Exchange Corporation


David Hellman has been involved in structuring and facilitating Internal Revenue Code section 1031 exchanges since the early 1980s. In 1984 he formed Marin County Exchange Corporation to act as a Qualified Intermediary. Since that time he has facilitated over 3,500 Deferred Exchanges (also known as Delayed Exchanges and Starker Exchanges), Reverse Exchanges, and Simultaneous Exchanges. For more information on exchanges visit the Marin County Exchange Corporation website at



Simultaneous Exchange


Reverse Exchanges

Type 1


Type 2