1031.Exchange INTELLIGENCE NETWORK
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1031 accommodator

Also called: exchange accommodator · facilitator

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PLAIN-ENGLISH DEFINITION

An industry term often used for a company or professional facilitating 1031 exchanges.

What it means in practice.

The term is broader and less precise than “qualified intermediary.” Some accommodators act as QIs; reverse exchanges may also involve EAT structures.

Why it matters.

Users should identify the exact legal role a provider is performing.

Additional notes.

The term is broader and less precise than “qualified intermediary.” Some accommodators act as QIs; reverse exchanges may also involve EAT structures.

PRIMARY / REFERENCE SOURCES

Read the source material.

irs.gov ↗irs.gov/publications/p544irs.gov ↗irs.gov/pub/irs-drop/rp-00-37.pdf
CONNECTED LANGUAGE

Related definitions.

Core 1031Qualified intermediaryA commonly used independent facilitator that enters into an exchange agreement and helps structure transfers so the taxpayer does not simply receive the exchange proceeds.Exchange StructuresExchange accommodation titleholderThe person or entity that holds qualified indicia of ownership of parked property in a qualifying reverse or improvement exchange safe-harbor structure.
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