The present application relates to techniques and equipment for transporting and inverting material, such as a mail item, and exchanging the lead and trail edge of the material along a transport feed path. The equipment conveys material to a holding mechanism that rotates to a suitable angle to the transport feed path and within the plane of the flat material. The direction of the material is reversed while contained in the holding mechanism. The holding mechanism is rotated to turning over the material, e.g., face-up to face-down, and exchanges the lead and trail edges with respect to the feed path.