A one-page add-on to the purchase contract. The seller says "I plan to roll this sale into another property to defer tax," and the buyer agrees to help, at no cost and no risk.
Version check: SXA was not on C.A.R.'s December 2025 or June 2026 lists of revised forms. "Reviewed 6/25" is still the current version. Its twin for buyers is the BXA.
Plain-language summary in the form's order. Not the form's wording. Read the real form before you sign.