Starker Exchange

Section 8100 Section 8100.1704  Starker Exchange Licensed attorneys, retained by the parties to a real estate transaction to act solely as escrowee, trustee or other capacity in effectuating a Starker exchange (Starker vs. U.S., 602 F.2d 1341 (9 th Cir. 1979)) or other similar transaction, structured to obtain favorable tax treatment under the Internal Revenue Code or other tax law, are not independent escrowees.