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���A <br />�Hti <br />��� <br />�7r <br />� `` � <br />z <br />��� <br />O �+ <br />��8 <br />c� � o <br />yH <br />r�H <br />��N <br />H t�i� <br />HOv� <br />� �� <br />� �� <br />11d 1 awa n <br />7/I/91 <br />SECTION <br />1031 <br />.�� <br />Sr:kviccs. iNc. <br />1( re �nl �i� h Ilo t9r e st 1 Inva tment. <br />THE 45TH Dhy ��PLe�,UI�Ci S�It �!t%N�fEt�b� �'lSUf1 �tLLINQUISHF.D <br />PItOP[ftTY IS August 17- 1991 <br />NO CkTENSION IS hLLOWES IF THIS D�TE HAPPENS TO FALL ON � <br />SIITURO�IY, SUND�Y, Oli LCCAL �iOLIpAY. <br />Under regul�tions issucd by internal Revenue Service for I.R.L. <br />Settlon IU3� ��x du(c n'cd exch.in9es, [herc are stringen[ requiremenls <br />reg:�rding the iJeutilicitinn nl replacement proper[y in a deferred <br />exchauge. lhese rcyuiremen[s must be mec.befure [hc expiration of 45 <br />days (rom [he da!e you relinqi,i�.he�: youi CXchangr_ pruper[y. The exact <br />date ot the 45U� Jr�y is noced ab�ve. THIS IS EXTREMf.LY IMPORT�NT. <br />Iden[i(icalion of al) replxenient Procerty mus[ bc made in writin9, <br />must ba sign�d by you, and must. be delivered to us on or be(ure [he 45ih <br />d�y. You moy nui iden[ify repla.:�ment pruper[y af[cr the 4jth day. <br />You m:+y iclentify as many a: �hree properties, re9ardless of lhelr <br />tolal value ([he "3-I'�•�PerLy rulc"), or you may identify any number of <br />properlies pruvided lhcir �i�greg;ile (��ir markci valuc on the h5th day <br />does m:t excced 2002 of the aggre9:�'r, iair market v��luc uf all your It <br />rr.linquished property on the d.;ic ul i[s cranslur (l�i� '�2��7, rule"). <br />you s[iy wiU�in th��sr ruli•5, it is not re quireJ ihai you acquirc ell Lhe <br />properlp y�u identi(ied. <br />There ore serious r.onsequencc: if you do no[ slaY wi[hin r.ither uf <br />thesc rules. We recunnncnd thr�t Y��i� lolluw the 3'P1"OPr.rly rulc, anJ <br />iJontiCy either twn or threc properties, so that if the clusin9 on your <br />preferred pr��perry f;�ils fur nny rc.�';on, y��u will have m�de . tim�•lY <br />iJ�nliiicr�tion ol onu or tv�u alte niaie �roper�ies whicti nay be ac�uired <br />instr.aJ. <br />Yuu �nay IJentilY any rype of inves[ment property -- sin9le (i�nily <br />rr.�i:.l, Guj;le�:, :;p.iit��ic,�� L�ildin9, hnicl, ot(ice buildin9,'warehousc, <br />conmicr::ial LuilJinq, vac:n��l I.�n�l, eLt. You ntiiy idon�ilY ��ruper�y in nny <br />st�te o( Lne unileJ Sl:ite•.,. <br />IC is easy [o identi`y pn-�perty aftcr yo� have sr.lr.cl.ed i[. Sin�ply <br />�eril.e us a Ie[Ltr qiving ��ilher Lhe Icqol de,cription or U�r. slrect <br />;,ddress of Um �?ruperty aud s�al�� tha�t you idencify i[ is replacement <br />properly. Si9n the Ietter, miJ :end ii to us by mail or Gy Fax ('LUG) <br />G37-�a73� so that il re.uhcs us beforc [hc closc of bu•�iness on thc 45th <br />driy. If the 4ith J.ry i� a`.lurd:�y, SwiJ.iy ur leq.il holiday, �+e musl <br />receive your idi�n[ilicrilicn un lhi` I;ist Lu>inr.ss A�iy piiur [o lhe ��Slh <br />d.iy. <br />.101.a4e II�•Ilf•V�n.. 9min 101 . fll!Ih'v�lr WA n901)', <br />c�nni r.�:�, nn:`n . rnx �t�or,i c�; rn;:i <br />� nmi,,.r, i��,��i <br />� <br />