1031 Exchange Services

Selling investment property shouldn’t mean sacrificing your hard-earned equity to immediate capital gains taxes. Under Internal Revenue Code Section 1031, our Trust Department acts as your Qualified Intermediary (QI), safely holding transaction proceeds while you transition into your next like-kind investment. Our collaborative wealth management team works seamlessly to give you complete peace of mind.

Defending Your Hard-Earned Real Estate Equity

Agricultural Operators

For multi-generational farm families transitioning acreage footprints without losing capital value to immediate taxation, safely maximizing regional crop and soil asset positions.

Commercial Investors

Delivering secure, independent asset-swap strategies for commercial brick-and-mortar storefronts, retail centers, and manufacturing environments to compound wealth cleanly.

Multi-Family Portfolios

Serving dynamic real estate investment entities looking to adjust geographic concentrations, increase annual yields, and expand holdings within explicit statutory brackets.

Qualified Intermediary (QI) Mandates

Executing rigorous arm’s-length processing constraints to ensure your tax-deferred real estate exchange remains legally absolute and insulated from structural validation audits.

Safe Harbor Proceeds Protection

Depositing sale liquidation capital into highly protected, segregated fiduciary escrow structures to ensure your wealth remains perfectly secure while you finalize exchange tracking.

Strict Timeline Monitoring

Rigid transaction calendar auditing to guarantee you satisfy the mandatory 45-day replacement property identification rules and final 180-day transactional closing deadlines.

Property Replacement Integration

Coordinating seamlessly across title insurance firms, commercial real estate brokers, and personal legal teams to align replacement parameters cleanly before execution loops fail.

Fiduciary Reference Context & Standards

  • All department investment activities comply strictly with the Uniform Trust Code (UTC) and the Uniform Prudent Investor Act (UPIA).
  • Every institutional account undergoes rigorous oversight matching OCC Regulation 9 Fiduciary Review guidelines.
  • Portfolios are governed by an ongoing committee review process to maximize overall tax efficiency and manage risk volatility.
  • Institutional trust holdings are securely stored and completely separated from the bank’s own balance sheet.
  • Assets legally belong to your organization and cannot be reached by bank creditors.
  • Meticulous year-end tax reporting and detailed oversight are delivered correctly and on time.

Comprehensive Fiduciary Administration

Strategic Objectives

Tax-deferred frameworks configured specifically around corporate parameters to lock in your asset value adjustments securely.

Paperwork Mastery

Handling all complex exchange escrow documentation, intent auditing, and timeline reporting requirements seamlessly.

Legacy Alignment

Transitioning high-value commercial and agricultural real estate holdings effectively to protect your equity for generations.

“When you work with our Trust Department, we’re not just moving numbers around; we’re protecting what matters most to you… our job is to take the complicated financial guesswork off your plate so you can get back to truly living your life.”
— Kelly Davis, Chief Trust Officer

Meet Your Trust Officer

Renà Escue | SVP, Senior Trust Officer

A 31-year veteran of wealth management and trust services, Renà has deep expertise in the operational management of complex trusts, personal estates, investment agency accounts, and IRAs. A Jonesboro native operating directly from our office at 400 E. Highland Drive, she has dedicated her 38-year banking career to providing clients with professional compliance and personalized care. She has earned numerous specialized certifications for trust administration, operations, and benefits analysis, ensuring every family legacy is overseen with absolute integrity and precision.

“I am proud to contribute to Farmers and Merchants Bank’s strong legacy of customer-focused banking. I look forward to leveraging my experience to help our clients achieve their financial goals and secure their futures.”

400 E. Highland Drive, Jonesboro, AR 72401 | 870.932.2131 | [email protected]

Important Disclosures: Investment and specialized asset products are: Not a Deposit | Not FDIC Insured | May Lose Value | Not Bank Guaranteed | Not Insured by any Federal Government Agency. The information on this webpage is for educational purposes and does not constitute formal legal, tax, or accounting advice. Please consult with your personal legal and tax advisors regarding your specific asset situation.