It'd be a complete fragmentation of the trade association. 

You could easily do it yourself if it is worth trading your time for it.

To qualify for a 1031 like kind exchange, both properties must be held for use in a trade or business or for investment.

This is why most forecasting is modelling the bottom of Class B/C would be around 6-7% cap rate.

Built up a large position in a variety of tokens since 2017.As I traded, moved from one exchange to another and settled on FTX for the time being.Was 1 day late in being able to process the withdrawal.You win some, you loose some I guess.Would have preferred tokens going to ZERO than loosing the game in such a way.Any of you crypto folks believe in potential asset recovery?

This poses a challenge because one of the requirements for a 1031 exchange is that both the relinquished property (the property being sold) and the replacement property (the property being purchased) must be held for investment or used in a trade or business.If your client's mother purchased the land less than a year ago, it's unlikely that it would qualify as replacement property for a 1031 exchange because it hasn't been held for investment or used in a trade or business for a sufficient amount of time.However, there may be other options available to minimize the tax implications for your client and his mother:Hold the Property Longer: If your client's mother holds onto the land for a longer period of time and can demonstrate that it is held for investment purposes, it may become eligible for a 1031 exchange in the future.Consider Other Investment Properties: Your client could explore other investment properties that have been held for a longer period of time and would qualify as replacement property for a 1031 exchange.

This is a revision from 4 cuts, beginning in March (and I believe this is their 3rd forecast revision showing fewer and delayed Fed rate cuts).

The hardest part about this is initially establishing the relationships with your handyperson and other trades like plumbers so they can be your go-to source when you call.

Finding any other trades or services and coordinating them with your GC. 

For a lot of investors, that's a worthwhile trade-off.