Boone Bank & Trust Co.
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Estate and Trust Services


With rising land values, real estate exchanges are becoming more frequent. By performing a real estate exchange, a landowner can sell his or her property and upon meeting the necessary requirements, defer the tax liability until much later. To accomplish this deferral, the funds must be held in escrow pending performance of the replacement land acquisition.

Other situations require an impartial third party to hold legal documents pending completion of a sale, performance of a contract, or conclusion of a transaction.

In either situation, Boone Bank & Trust Co. is able and willing to act as an escrow agent. We are bonded, impartial, and available to serve from start to finish.