{"id":7310,"date":"2018-02-23T02:29:29","date_gmt":"2018-02-23T02:29:29","guid":{"rendered":"http:\/\/www.realestatewords.com\/?page_id=7310"},"modified":"2022-06-03T16:08:21","modified_gmt":"2022-06-03T16:08:21","slug":"qualified-intermediary","status":"publish","type":"page","link":"https:\/\/www.realestatewords.com\/qualified-intermediary\/","title":{"rendered":"Qualified Intermediary"},"content":{"rendered":"<h2>Qualified Intermediary Definition<\/h2>\n<p><strong>Qualified Intermediary<\/strong>, also referred to as a QI, facilitator, or accommodator, is an independent third party in a <a href=\"https:\/\/www.realestatewords.com\/1031-exchange\/\">1031 tax-deferred exchange<\/a> that acts as the \u201cmiddleman\u201d for which the taxpayer sells the relinquished property and acquires the replacement property.<\/p>\n<p>The accommodator may not be a party that has served as the taxpayer\u2019s agent during the past two years or a related party. The Regulations provided a mechanism to have a delayed-exchange using an accommodator.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"shortcode_tabs horiz_tabs\"><div class=\"scT\"><ul class=\"scT-tab clearfix\"><li class='tS' style='width:100%;'><a>Expert Contributor<\/a><\/li><\/ul><div class='scTC scTC247' style='display:block;'><p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-10493\" src=\"https:\/\/www.realestatewords.com\/wp-content\/uploads\/2022\/06\/Eric-Brecher.jpg\" alt=\"Oleg Donets headshot\" width=\"150\" height=\"180\" \/>Eric Brecher<br \/>\n<\/strong><\/p>\n<p><em>1031 EXCHANGE QUALIFIED INTERMEDIARY<\/em><\/p>\n<p>Expert contributor at RealEstateWords.com<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.realestatewords.com\/contributors\/eric-brecher\/\"><strong>View profile<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/p><\/div><\/div><\/div>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10688 aligncenter\" src=\"https:\/\/www.realestatewords.com\/wp-content\/uploads\/2020\/03\/Real-Estate-Words-Contributor.png\" alt=\"Real Estate Words Contributor badge\" width=\"200\" height=\"168\" \/><\/p>\n<p style=\"text-align: center;\"><div class=\"su-note\"  style=\"border-color:#dadada;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\"><div class=\"su-note-inner su-u-clearfix su-u-trim\" style=\"background-color:#F4F4F4;border-color:#ffffff;color:#333333;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\">Interested in becoming a contributor? Apply for our <a href=\"https:\/\/www.realestatewords.com\/contributor-program\/\">Expert Contributor Program<\/a>.<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Qualified Intermediary Definition Qualified Intermediary, also referred to as a QI, facilitator, or accommodator, is an independent third party in a 1031 tax-deferred exchange that acts as the \u201cmiddleman\u201d for which the taxpayer sells the relinquished property and acquires the replacement property. The accommodator may not be a party that has served as the taxpayer\u2019s [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/pages\/7310"}],"collection":[{"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/comments?post=7310"}],"version-history":[{"count":4,"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/pages\/7310\/revisions"}],"predecessor-version":[{"id":11375,"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/pages\/7310\/revisions\/11375"}],"wp:attachment":[{"href":"https:\/\/www.realestatewords.com\/wp-json\/wp\/v2\/media?parent=7310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}