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Typically a property owner is taxed on any gain realized from the sale of investment property. However, Internal Revenue Code §1031 provides an opportunity for the property owner to defer the tax on the gain until some future date. |
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Nationwide 1031 Exchange Services
A Qualified Intermediary |
A Qualified Intermediary (QI) is a person who is not the taxpayer or a related party and who acts to facilitate a deferred exchange by entering into an agreement with the taxpayer for the exchange of properties. The use of a (QI), as an independent party to facilitate a tax-deferred exchange, is a safe harbor established by US Treasury Regulations.
QI's are also referred to as "accommodators" or "exchange facilitators." |
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| Learn more about 1031 Exchanges by clicking here. |
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