Qualified Intermediary

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  • 1 Types
January 1, 1 6 min read Definitions
Accommodating Party
Accommodating Party Section 1031 Exchange Delayed Exchange Qualified Intermediary Real Estate Transactions Tax Deferral Property Exchange
An accommodating party is an intermediary in a Section 1031 exchange, often utilized in delayed (tax-free) exchanges to temporarily hold money or property to facilitate the exchange.
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January 1, 1 6 min read Definitions
Qualified Intermediary
Qualified Intermediary Section 1031 Exchange Delayed Exchange Capital Gains Tax Property Exchange
A Qualified Intermediary (QI) is a person or entity authorized to hold funds to facilitate a Section 1031 Exchange, enabling property owners to defer capital gains taxes, particularly in delayed exchanges.
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