APPENDIX 15.1 -- LAND EXCHANGE AGREEMENT. Providing Pennsylvania investors with 1031 Exchange replacement properties guidance, FAQ, rules and 1031 Exchange listings.Who should file this form? A Statement of Interest Exchange must be filed with the. Pennsylvania 1031 Exchange rules allow investors to defer capital gains on sale of qualified property if exchanged for like-kind property. A property exchange agreement is a contract between two parties in which each party agrees to exchange specific assets. Get a full overview of the PA ABLE Savings Program. Purposes of Pennsylvania Sales and Use Tax is claimed. NOTE: Individuals should list their PA Driver's. You'll need to complete the Early Remittance Request form.