Accommodator 2015-11-10 08:00:00


An independent person, company, or entity that enters into a written agreement with the exchanger to facilitate the transfer of proceeds from the buyer of the relinquished property to the exchanger and from the exchanger to the seller of the replacement property to effect a tax deferred exchange under IRC Section 1031.

Frequently referred to as a Qualified Intermediary. Qualified Intermediary services are typically provided on a fee basis by third parties and function much like escrow agents.

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The 1031 Investor's Guidebook

Download The Guide To 1031 Exchange

Tackle the art and science of completing your 1031 exchange.

Capital Gain Tax Rates by State

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