Brent Abrahm and David Gorenberg will represent Land 1031, a trusted Managed Service facilitator, as exhibitors at the 2025 National Land Summit in Chattanooga, TN. Together, they will support Land 1031 in expanding their Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange offerings. With decades of combined Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange Qualified Intermediary experience between them, Brent and David look forward to sharing their expertise with attending land agents and brokers about the advantages of Internal Revenue Code Section 1031 states that "no gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held for productive use in a trade or business or for investment." 1031 Exchange s, as well as the unique value Land 1031 brings to the table.