[IMAGE]	  New  Solution to Like-Kind Exchange Timing Restriction  	
	   Dear Jennifer:   APEX Property  Exchange is the premier provider of Like-Kind Exchange (LKE) Consulting,  Qualified Intermediary (QI), and Parking Services for Real Estate, Aircraft,  and Personal Property in the country. Our latest groundbreaking structure,  APEX Principal OwnershipSM, is designed for companies that cannot meet  the 45-day and 180-day timing constraints of the new reverse exchange  rules.  APEX Principal Ownership,  combined with other LKE strategies, is vital to successful capital recycling  programs. For most companies employing LKE strategies is no longer an  option, it is a requirement. APEX's LKE programs, including APEX Principal  Ownership, give our clients the flexibility they need to get the results  they want.  APEX partners with  your tax and legal advisors to deliver the best solutions. In 2000, APEX  closed in excess of $25 Billion in transactions for our clients. In 2000,  APEX closed in excess of $25 Billion in transactions for our clients.  Please call me at 781.871.6800 to discuss how APEX's solutions fit into  your company's goals. Visit our Web site at www.apexprop.com   for additional information on our services or to download our brochure .  Sincerely,   	
	[IMAGE]	
	 Dan Feehan VP Advisory Services APEX Property Exchange, Inc. 781.871.6800 www.apexprop.com  	
	   APEX. Comprehensive solutions for corporate and institutional Like-Kind Exchange  programs. 	
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