BobKamman
Level 15

Does the owner of a McDonald's franchise complain "this is time suck for me" when he sees ten cars lined up at the drive-through to buy hamburgers?  If you want to complain about work, maybe you're not getting paid enough for doing it.  Talk to your boss. That's who gets to send the bills. 

But yes, people will pay a lot of costs and fees sometimes to defer or avoid paying a little tax.  Section 1031 has been around since the days of much-higher rates on capital gains.  (Depreciation recapture, though, might have been less back then.)  Each situation should be analyzed based on its own circumstances.  Smart clients will ask us to help with that, before making a decision.  But we all have our share of dumb clients.