Jonathan Barge, Esq.
Jonathan Barge, Esq.
Senior Director
Jonathan joined Accruit in 2022 after almost 20 years of public service in the United States Air Force and as a law enforcement officer. While he facilitates all types of exchanges from simple to the most complex, he specializes in Reverse, Improvement, and exchanges involving mixed-use properties often within the Agribusiness sector. Jonathan is licensed to practice and an active member of the State Bars of Montana and Texas. He has been a resident of Bozeman, Montana for over 20 years.
Jonathan joined Accruit's team of 1031 Exchange subject matter experts in 2022. He has extensive knowledge of 1031 rules and regulations, and structures all types of exchanges, such as Simultaneous, Delayed, Reverse, and Improvement "Construction” exchanges. He works closely with clients to ensure their 1031 transactions are successful and compliant. Jonathan is skilled in communicating effectively with clients of different backgrounds and experience levels. From first-time exchangers to institutional investors, he thoroughly explains the cost-benefit, process, and procedure of complicated exchanges in a clear and professional manner.
Jonathan advises clients on complex 1031 Exchange scenarios involving real estate partnerships, seller financing, related parties, and mixed-use properties. He can help clients navigate the tax rules and regulations that apply to these situations, such as how to structure a "drop and swap" transaction, how to account for carryback notes, how to avoid prohibited transactions with related parties, and how to combine Section 121 and Section 1031 benefits for mixed-use properties (i.e. when a seller lives and generates income on the same property). He also has specialized knowledge on the sale and exchange of easements, leaseholds, and qualifying intangible interests outlined in the Department of Treasury Final Regulations. He assists clients in identifying and valuing real property versus personal property in farm and ranch sales, and explains how to increase the exchange value by identifying qualifying fixtures as part of the real property.
Jonathan is not only a skilled and experienced professional, but also an educator. He contributes to various publications with his articles on advanced 1031 topics and delivers informative content on podcasts and other digital media platforms by offering his insights and guidance on topics related to 1031 Exchange. He also delivers continuing education programs to key players in the industry such as Brokers, Realtors®, CPAs, and fellow Attorneys where he showcases his knowledge and skills through engaging and informative lectures. He combines his technical skills with his business acumen to excel in the Ranch & Land “agribusiness sector” and to promote Accruit's channels.
Jonathan is a member of the Federation of Exchange Accommodators Ethics Committee, where he upholds the highest standards of ethical conduct in the 1031 industry. With more than two decades of experience in public service he leverages his unique background by working with the FEA Government Affairs Committee, where he advocates on Capitol Hill for the preservation and enhancement of 1031 Exchange(s) as a vital tool for economic growth, development, and tax fairness.
Jonathan's background includes time in both the U.S. Air Force and law enforcement, and an active member of the State Bars of Montana and Texas. He is a motivated and diligent professional, always eager to learn new things and to connect with new people. He has a customer-focused approach and tackles challenging situations with creativity and efficiency.
Jonathan advises clients on complex 1031 Exchange scenarios involving real estate partnerships, seller financing, related parties, and mixed-use properties. He can help clients navigate the tax rules and regulations that apply to these situations, such as how to structure a "drop and swap" transaction, how to account for carryback notes, how to avoid prohibited transactions with related parties, and how to combine Section 121 and Section 1031 benefits for mixed-use properties (i.e. when a seller lives and generates income on the same property). He also has specialized knowledge on the sale and exchange of easements, leaseholds, and qualifying intangible interests outlined in the Department of Treasury Final Regulations. He assists clients in identifying and valuing real property versus personal property in farm and ranch sales, and explains how to increase the exchange value by identifying qualifying fixtures as part of the real property.
Jonathan is not only a skilled and experienced professional, but also an educator. He contributes to various publications with his articles on advanced 1031 topics and delivers informative content on podcasts and other digital media platforms by offering his insights and guidance on topics related to 1031 Exchange. He also delivers continuing education programs to key players in the industry such as Brokers, Realtors®, CPAs, and fellow Attorneys where he showcases his knowledge and skills through engaging and informative lectures. He combines his technical skills with his business acumen to excel in the Ranch & Land “agribusiness sector” and to promote Accruit's channels.
Jonathan is a member of the Federation of Exchange Accommodators Ethics Committee, where he upholds the highest standards of ethical conduct in the 1031 industry. With more than two decades of experience in public service he leverages his unique background by working with the FEA Government Affairs Committee, where he advocates on Capitol Hill for the preservation and enhancement of 1031 Exchange(s) as a vital tool for economic growth, development, and tax fairness.
Jonathan's background includes time in both the U.S. Air Force and law enforcement, and an active member of the State Bars of Montana and Texas. He is a motivated and diligent professional, always eager to learn new things and to connect with new people. He has a customer-focused approach and tackles challenging situations with creativity and efficiency.