BASICS
Qualified Intermediary Guide
An educational guide to the QI's role in a 1031 exchange.
A Qualified Intermediary (QI) is a neutral third party who holds exchange proceeds so the investor avoids "constructive receipt." Choosing a QI carefully matters. Educational only.
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.
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