The present invention provides apparatus, systems and methods for
transacting and managing like-kind exchanges for a plurality of taxpayers
over a global communications network whereby each taxpayer relinquishes
for divestment one or more properties in exchange for one or more
replacement properties. The present invention further provides an
interactive computer system for transacting like-kind exchanges, such
that the computer system is programmed to transact an exchange by a
taxpayer of at least one property to be relinquished by the taxpayer for
at least one like-kind replacement property, said exchange transacted
according to a set of tax-deferred treatment rules. The computer system
transacts each like-kind exchange such that at least one property to be
relinquished is exchanged for at least one like-kind replacement property
wherein the exchange is transacted between a taxpayer, at least one
relinquishment property receiver, and at least one replacement property
provider.