In re Southwest Exchange, Inc. IRS Section 1031 Tax Deferred Exchange Litigation, No. 07-cv-10394, 2008 U.S. Dist. LEXIS 118509 (D. Nev. Aug. 3, 2010)

(parties entered into settlement agreement resolving class action case involving customers who suffered losses or damages from failed businesses that acted as qualified intermediaries for like-kind exchanges; case dismissed).