NES Financial assists your business needs with leading solutions
A 1031 Like-Kind Exchange (LKE) Program is designed for the ongoing sales of used, low-basis equipment, and acquisition of new equipment including fleets of vehicles, aircraft, or industrial equipment.
The LKE Program’s structure enables a company to defer capital gains tax and depreciation recapture tax on dispositions of off-lease property. As long as the company continues to sell and acquire leased properties via its LKE Program, the tax liability that is generated upon disposition of assets is postponed. Thus, leasing companies that repeatedly exchange old equipment for new equipment have an opportunity to achieve permanent tax deferral.
Work with a leader in financial security, transparency and compliance
NES Financial has the highest level of funds security, transactional transparency and regulatory compliance in the 1031 industry. Our comprehensive set of 1031 Like-Kind Exchange solutions, combined with years of experience working with the largest energy companies, makes us the perfect choice for handling complex, multimillion dollar exchanges.
Want to learn more? Download the NES Financial Leasing Solutions Kit.
What you will learn:
- How NES Financial is dedicated to providing the utmost in security, transparency, and compliance through our innovative technology.
- The importance of greater visibility, and increased transparency throughout the 1031 exchange process.
- How NES Financial and a leasing company worked together to implement a Like-Kind Exchange Program strategy, utilizing IRC Section 1031 to maximize its ability to lease competitively.

