Legal

Terms of Service

These terms apply when you use https://1031propertyselection.com. Please read them. The most important points are in the box below, and they are repeated in full further down.

Effective September 22, 2026.

1. Agreeing to these terms

By using this site, submitting a form, requesting material or booking a call, you accept these terms and our Privacy Policy. If you do not accept them, please do not use the site. If we change these terms, we will change this page and move the effective date at the top. Continuing to use the site after that means you accept the change.

2. Who publishes this site

1031 Property Selection is a marketing name of Alta Investment Group, 9055 Soquel Dr #H, Aptos, CA 95003, phone 415-314-8800. The material here is written by Toni Sutherland, Registered Representative, CRD 2729672. Securities are offered through Emerson Equity LLC, Member FINRA/SIPC. Emerson Equity LLC is not affiliated with any other entities identified in this communication. You can check the background of Toni Sutherland on FINRA BrokerCheck.

3. What this site is for

This site explains, in plain language, how 1031 exchanges, Delaware Statutory Trusts and other approaches to deferring capital gains tax work. It is written for owners who are considering selling an appreciated asset and want to understand the options before they decide anything.

It is general education. It is written without knowing your income, your basis, your debt, your state, your timeline or your objectives, and therefore it cannot be a recommendation to you. Two people reading the same page should reach different conclusions, because their facts differ.

4. No offer of securities

Nothing on this site is an offer to sell, or a solicitation of an offer to buy, any security. Any such offer is made only by private placement memorandum, and only to investors who meet the applicable suitability and accreditation standards.

• Delaware Statutory Trust interests are offered only by private placement memorandum to accredited investors. Read that document in full, including its risk factors, before you consider investing.
• These are illiquid investments. There is no public market, and you should be prepared to hold for the life of the program.
• Past results do not predict future results. No page on this site should be read as promising income, appreciation, or a particular tax outcome.
• Property descriptions, program names and terms shown anywhere on this site are for illustration and can change without notice.

5. Not tax, legal or investment advice

We are not your accountant, your attorney or your fiduciary, and this site does not make us one. A 1031 exchange has strict deadlines and technical requirements, and the consequences of getting one wrong fall on you, not on us. Before you act on anything you read here, take it to your own CPA or tax attorney, and to your own legal counsel, and let them apply it to your actual facts.

Nothing here is a promise about how the Internal Revenue Service or any state authority will treat a transaction. Tax law changes, and a page written today may not describe the law that applies when you sell.

6. No relationship is formed by using this site

Reading this site, submitting a form, downloading a guide or booking an introductory call does not create a customer, client, brokerage or advisory relationship, and it does not obligate either of us to anything. A relationship begins only if it is agreed in writing, with the account paperwork that goes with it, after the suitability work that regulation requires.

An introductory call is a conversation to see whether what we do is relevant to what you are facing. If it is not, we will say so.

7. How we communicate with you

If you give us your details, you agree that we may contact you about your enquiry by email and by phone. If you tick the consent box, you also agree that we may contact you by text message, including messages sent with automated technology.

• Consent to texts or automated calls is never a condition of any purchase or of receiving information.
• Message frequency varies. Message and data rates may apply.
• Reply STOP to any text message to stop texts. Reply HELP for help, or call 415-314-8800.
• Carriers are not liable for delayed or undelivered messages.
• You can ask us to stop contacting you at any time, by any of the routes above, and we will.

You agree that we may give you notices, disclosures and the material you requested electronically, and that doing so satisfies any requirement that they be in writing. Communications with a registered representative may be reviewed and retained as securities regulation requires. Email and text are not secure; do not send account numbers, Social Security numbers or other sensitive identifiers through them.

8. Accuracy, and what can change

We work to keep this site accurate and we date the pages that carry substantive information. Even so, deadlines, thresholds, rates and program terms change, and a page can be out of date before we update it. We do not warrant that everything here is current or complete, and we may change or remove any part of the site at any time without notice.

9. Tools and calculators

Any deadline calculator, estimate or worksheet on this site is an illustration based only on what you type in. It is not a legal computation of your deadlines and it is not a tax projection. Confirm every date with your qualified intermediary and every number with your CPA. Under no circumstances may the sale proceeds be received by the seller before an exchange begins; a qualified intermediary must hold them, and that is a requirement no calculator can check for you.

10. Links to other sites

We link to regulators, industry bodies, and our own listings on other platforms. We do not control those sites, we are not responsible for their content, and a link is not an endorsement. Once you follow one, their terms and their privacy policy apply.

11. Reviews and anything you post

If you leave us a public review on a third-party platform such as Google, that platform's rules govern what you write. We never offer anything of value in exchange for a review, we never ask you to change or remove one, and we do not write reviews of ourselves. If you send us feedback or suggestions directly, we may use them without obligation to you.

12. Our content

The text, layout, graphics and material on this site belong to Alta Investment Group or to the parties who licensed them to us, and are protected by copyright and trademark law. You may read it, print it and share it for your own non-commercial use, keeping any notices intact. You may not republish it, sell it, scrape it in bulk, or use it to train a model, without our written permission.

13. Acceptable use

Use the site lawfully. Do not attempt to gain access to any part of it that is not public, do not interfere with its operation, do not submit someone else's contact details as your own, and do not use our forms to send unsolicited or misleading material. We may block access for any of these.

14. No warranty

This site is provided as is and as available. To the fullest extent the law allows, we disclaim all warranties, express or implied, including any implied warranty of merchantability, fitness for a particular purpose, accuracy and non-infringement. We do not warrant that the site will be uninterrupted or error free.

15. Limitation of liability

To the fullest extent the law allows, Alta Investment Group and the people who work with it are not liable for indirect, incidental, special, consequential or punitive damages, or for lost profits or lost opportunity, arising out of your use of this site or your reliance on anything you read here.

Nothing in these terms limits any liability that cannot be limited by law, and nothing here waives any right you have under federal or state securities law or under the rules of FINRA.

16. Indemnity

You agree to hold Alta Investment Group harmless from claims arising out of your misuse of this site or your breach of these terms.

17. Governing law

These terms are governed by the laws of the State of California, without regard to its conflict of laws rules. If any part of these terms is found unenforceable, the rest continues to apply. Our failure to enforce any part of them is not a waiver of it.

Nothing in this section affects any right you may have to bring a dispute in the arbitration forum operated by FINRA, or any other right provided by securities law or regulation.

18. How to reach us

See also our Privacy Policy. Securities offered through Emerson Equity LLC, Member FINRA/SIPC. Educational only. Not tax, legal, or investment advice, and not an offer to buy or sell any security.