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      <h2>Forward Exchange *</h2>
        <li>$500.00 - collected upon the closing of the Relinquished Property.</li>
        <li>$500.00 - collected upon closing of each Replacement Property purchased.</li>
        <li>* Special credits may apply - Call Us.</li>
      <h2>We pay interest</h2>
      <p class="we-pay">We provide full disclosure of the fees involved in the transaction in the Exchange Agreement. Our customers are entitled to receive earned interest based on the First National Bank of Durango Investment Money Market rate, from the time when the Relinquished Property funds are initially deposited. Interest does not accrue on those funds withdrawn during the first 30 calendar days after the funds are deposited in the Exchange Trust Account. Also, interest does not accrue if customer elects to have exchange funds held at First National Bank of Durango in an Unlimited FDIC insurance non-interest bearing account (available through December 31, 2012)</p>

      <h2>Safe-Harbor Reverse Exchange</h2>
      <h3>We charge the following fees:</h3>
        <dd>– Title holding fee</dd>
        <dd>– LLC fee</dd>
        <dd>– Monthly Rent</dd>
        <dd>– Forward Exchange fees</dd>
      <p class="note">Note: If any improvements need to be made to the parked property, being held by the EAT (Exchange Accommodator Titleholder) there will be an additional fee of 1% of the final sales price to Taxpayer.</p>
      <p class="disclaimer">Fees are subject to change without prior notice</p>
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          1031 Exchange Requirements</a></li>
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