"There's no market downturn for us; people use 1031 tax exchange as a tool regardless," says vice president Bill Angove. "We're extremely busy and having a great year."

Even if one of Asset Preservation's clients isn't doing so well at the moment with an income-generating property they own, Angove says in many cases they've already gained substantial equity over the past few years and now want to move that equity into another product type rather than simply selling and then having to pay capital gains tax.

"They've made a ton of money in office or industrial and (the 1031 tax exchange tool) allows them to buy land and leverage it into a new office or industrial building or it allows them to leverage the equity into multiple properties," says Angove. "That's the flexibility of the exchange tool."