Expert assistance to taxpayers engaging in tax-deferred exchanges of real property is provided through Investors Title Exchange Corporation (ITEC), a wholly owned subsidiary. ITEC has served as a qualified intermediary in thousands of transactions since its inception in 1988. ITEC offers a comprehensive service in its role as qualified intermediary, which includes:
For detailed information about the exchange process and the services that we provide, click here.
On September 15, 2000, the IRS issued Revenue Procedure 2000-37, which provides a safe-harbor for reverse exchanges. ITAC serves as Exchange Accommodation Titleholder, offering a vehicle for accomplishing a reverse exchange when the taxpayer must acquire replacement property before selling the relinquished property. ITAC's services include:
![]() Carol A. Hayden Vice President - Commercial Services Division and Title Attorney Carol grew up in Raleigh, North Carolina. She received a music degree from Temple University, and her Juris Doctor from North Carolina Central University. She spent ten years living overseas with her husband and four children, teaching at foreign universities. She has worked in the title insurance industry since 1993, specializing in like-kind exchange transactions. Carol has contributed to North Carolina Lawyers Weekly and has conducted numerous seminars for attorneys, realtors, and CPAs. Carol joined Investors Title in 1997, where she now serves as Vice President-Title Attorney of the Commercial Services Division, which coordinates commercial real estate transactions nationwide. She is also Executive Vice President of Investors Title Exchange Corporation (ITEC), facilitating like-kind exchange transactions. Carol is a member of the tax and real property sections of the North Carolina Bar Association and American Bar Association. She is also a member of the Federation of Exchange Accommodators (FEA), Triangle Commercial Real Estate Women, International Council of Shopping Centers, Urban Land Institute, and serves on the Advisory Board for the Meredith College Paralegal Program. |
![]() Jane M. Turner, CES
Jane grew up in Carrboro, North Carolina. She attended the University of North Carolina at Wilmington and received a Bachelor of Science in Business Management in 1988. |
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Senior Exchange Specialist Caroline A. Vogel, CES, CLAS is the Senior Exchange Specialist at Investors Title Exchange Corporation, a subsidiary of Investors Title Company. She has been with Investors since February, 1998. Prior to coming to Investors, she was a real estate paralegal with the law firm of Walker & Lambe, PLLC for ten years. She has experience in all facets of the real estate practice, including title work, closings, commercial transactions and foreclosures. She received a B.A. from the University of Massachusetts at Dartmouth and her paralegal certificate from Meredith College. Ms. Vogel attained her CLA designation from the National Association of Legal Assistants in 1991 and her CLAS designation in 1997. She became a Certified Exchange Specialist, certified by the Federation of Exchange Accommodators in July of 2003.
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