different types of exchanges
Build-to-Suit (Improvement or Construction) Exchange:
This technique allows the taxpayer to build on, or make improvements to, the like-kind replacement property, using the exchange proceeds before they actually take title to the property.
Personal Property Exchange:
Personal property can also be exchanged for other personal property of like-kind or like-class as long as the personal property has been held for investment, income production (rental) or use in a business.