35 years ago, at the age of 23, I got my first job in the title business. Abstracting.

I had just finished my first year of law school and was looking for a job. I went to a lawyer that I had known since early childhood and asked him for a job at his law firm. "I'll do anything", I said, "even sweep the floors if I have to."  He looked at me and said, "You may have a year of law school, but you don't know anything. You're useless. Go get some experience doing something and then come back and talk to me."

On February 15, 2008, the Internal Revenue Service issued a revenue procedure, Rev. Proc. 2008-16, which provides new safe harbor rules for dwelling units under Section 1031 of the Internal Revenue Code. These rules became effective March 10, 2008.