Accommodator, LLC, a subsidiary of The Thomas Agency

Accommodator, LLC is a Qualified Intermediary (QI), also referred to as an accommodator or facilitator, which is an entity that facilitates Internal Revenue Code Section 1031 tax-deferred exchanges.


In the end, it’s the tax-deferred 1031 exchange that gets massive use by millionaire real estate investors.

Gary Keller

What is a 1031 tax-deferred exchange?

1031 exchange gets its name from Section 1031 of the U.S. Internal Revenue Code, which allows you to avoid paying capital gains taxes when you sell an investment property and reinvest the proceeds from the sale within certain time limits in a property or properties of like kind and equal or greater value.

Why do I need a Qualified Intermediary?

In most circumstances, the use of a qualified intermediary is required to successfully complete an IRC Section 1031 tax-deferred exchange. Treasury Regulation §1031.1031(k)-1(g)(4)(iii) refers to the entity that facilitates a 1031 exchange as a qualified intermediary. A qualified intermediary is sometimes referred to as an accommodator, facilitator, intermediary or QI, which it defines as follows:

1) A Qualified Intermediary (“QI”) is a person who:

  • Is not the taxpayer or a disqualified person;

2) Enters into a written agreement with the taxpayer (the exchange agreement) under which the qualified intermediary:

  • Acquires the relinquished property from the taxpayer;
  • Transfers the relinquished property to the buyer;
  • Acquires the replacement property from the seller;
  • Transfers the replacement property to the taxpayer.

3) The exchange agreement must expressly limit the taxpayer’s rights to receive, pledge, borrow, or otherwise obtain benefits of money or other property held by the qualified intermediary. (See Treasury Regulations §1031.1031(k)-1(g)(4)(i).)

The use of a qualified intermediary can significantly reduce the complexity of an exchange by assuring the proper execution of required documentation. The qualified intermediary industry is not regulated nationally. Consequently, the careful selection of the qualified intermediary is essential to ensure the highest level of expertise and security of funds. The qualified intermediary national trade association is known as the Federation of Exchange Accommodators (FEA;

Is a 1031 tax-deferred exchange for you?

New and experienced investors continue to take advantage of the 1031 tax-deferred exchange. Most exchanges are for properties sold for $500,000 or less.

Accommodator has the expertise to ensure your transaction is completed in compliance with all the regulations.

Satisfied Customer

Book a free consultation today to be Accommodated.