Reverse 1031 Exchange Providers
In a reverse exchange you acquire the replacement property before selling the one you are relinquishing. Because you cannot hold title to both at once, an Exchange Accommodation Titleholder (EAT) parks one property for up to 180 days while the sale completes. Reverse exchanges follow a safe-harbor structure (IRS Rev. Proc. 2000-37) and are more complex and costly than forward exchanges.
Use a reverse exchange when you must lock in the replacement property in a competitive market, or when timing forces you to buy first. The firms below offer reverse-exchange services.
23 firms in this category
- QI
1031 CORP.
Collegeville, Pennsylvania
Founded in 1991, 1031 CORP. is a Qualified Intermediary and Exchange Accommodation Titleholder that facilitates exchanges nationwide, with a team including Certified Exchange Specialists (CES). The firm has facilitated thousands of exchanges across the country.
ForwardReverseImprovement - QI
1031 Corporation Exchange Professionals
Longmont, Colorado
Headquartered in Longmont, Colorado and offering qualified intermediary services nationally since 1990; as a subsidiary of FirstBank (nearly $28 billion in assets) it holds client funds in a bank-backed environment and specializes in complex reverse and improvement exchanges in all fifty states. Staff are Certified Exchange Specialists and members of the Federation of Exchange Accommodators.
ForwardReverseImprovement - QI
1031 Services, Inc.
Seattle, Washington
1031 Services, Inc. has provided IRC Section 1031 tax-deferred exchange services since 1989, acting as Qualified Intermediary in forward exchanges and as Exchange Accommodation Titleholder in reverse and improvement exchanges throughout the U.S. The firm emphasizes personalized service and has handled exchanges across the country and in foreign jurisdictions.
ForwardReverseImprovement - Specialty
1031 Specialists
A technology-forward qualified intermediary trusted by sophisticated investors and family offices to facilitate fast, transparent exchanges; co-founded by Jon Hilley (formerly of Goldman Sachs and H.I.G. Capital's Brightpoint Capital), it offers standard, reverse and improvement exchanges nationwide. The firm has raised $10 million in growth capital and acquired Safe Harbor Exchange (2024) to fuel a nationwide expansion.
ForwardReverseImprovement - QI
Accruit, LLC
Denver, Colorado
Founded around 2000, Accruit is a national full-service Qualified Intermediary and Exchange Accommodation Titleholder, and the developer of Exchange Manager Pro, which it describes as the industry's only patented 1031 exchange workflow technology. The firm states it has facilitated over $6.9 billion in real estate transactions as the QI and supported over $33 billion through its broader suite of solutions.
ForwardReverseImprovement - QI
Asset Preservation, Inc.
Roseville, California
Established in 1990, Asset Preservation, Inc. is a national Qualified Intermediary and a wholly owned subsidiary of Stewart Information Services Corporation (NYSE: STC) that states it has successfully completed over 200,000 IRC Section 1031 exchanges. The firm emphasizes security of funds and provides each investor a written Letter of Assurance from its parent company.
ForwardReverseImprovement - Specialty
Atlas 1031 Exchange, LLC
Naples, Florida
Naples, Florida qualified intermediary serving clients since 2003 (over 22 years), founded by Andy Gustafson, a Certified Exchange Specialist; handles forward, reverse, improvement, leasehold improvement and international exchanges across farm/ranch, commercial, residential and mixed-use property.
ForwardReverseImprovement - QI
Chicago Deferred Exchange Company
Chicago, Illinois
Founded in 1989, Chicago Deferred Exchange Company is a Qualified Intermediary and Exchange Accommodation Titleholder, now part of Wintrust, that states it has facilitated over 75,000 exchanges nationwide. It creates a separate qualified trust account for every client on every transaction.
ForwardReverse - QI
Computershare Corporate Trust
Saint Paul, Minnesota
Computershare Corporate Trust acts as both Qualified Intermediary and Qualified Trustee for IRC Section 1031 like-kind exchanges, holding exchange proceeds as a regulated financial institution. The division acquired Wells Fargo's U.S. Corporate Trust business (including its 1031 portfolio) in a $750 million deal completed in November 2021, and also provides continuing-education seminars on Section 1031 exchanges.
ForwardReverse - QI
CPEC1031, LLC
Minneapolis, Minnesota
Minneapolis-based, attorney-led Qualified Intermediary with 25+ years of experience facilitating exchanges nationwide, including forward, reverse and build-to-suit construction exchanges as well as exchanges involving Delaware Statutory Trusts. The firm maintains $1,000,000 fidelity bond coverage and segregated bank escrow accounts for client funds.
ForwardReverseImprovementDST - QI
Edmund & Wheeler, Inc.
Franconia, New Hampshire
One of the nation's longest-running Section 1031 Qualified Intermediary and consulting firms, with over 35 years of exclusive 1031 exchange experience. Edmund & Wheeler has facilitated thousands of exchanges and combines exchange facilitation with replacement-property and exchange-consulting services, using segregated FDIC-insured accounts under its Exchange Security Program (ESP).
ForwardReverseImprovement - QI
Equity Advantage, Incorporated
Portland, Oregon
Founded in 1991 by David and Tom Moore, Equity Advantage is a Qualified Intermediary that offers broad national coverage combined with in-depth Pacific Northwest (Oregon) expertise. The firm emphasizes pre-transaction consultation and a team experienced in taxation, contract law, escrow, and real estate.
ForwardReverseImprovement - QI
First American Exchange Company, LLC
Salt Lake City, Utah
First American Exchange Company is a full-service national Qualified Intermediary and a subsidiary of First American Financial Corporation (NYSE: FAF), assisting clients nationwide with 1031 tax-deferred exchanges. The firm cites 500,000+ successful exchanges completed and 145+ exchange experts nationwide, depositing exchange funds with FDIC-insured, investment-grade institutions.
ForwardReverseImprovement - QI
Investors Title Exchange Corporation
Chapel Hill, North Carolina
A subsidiary of Investors Title Company established in 1988 providing Section 1031 qualified intermediary services with a team of 20+ professionals including 7 Certified Exchange Specialists; sister company Investors Title Accommodation Corporation (founded 1994) serves as exchange accommodation titleholder for safe-harbor reverse exchanges.
ForwardReverse - Specialty
Iowa Equity Exchange
West Des Moines, Iowa
A small, independent Iowa qualified intermediary focused solely on Section 1031 exchanges, led by founder Ken Tharp, a Certified Exchange Specialist; handles standard, reverse, improvement/construction and vacation-home exchanges with expertise in related-party and Midwest farm issues. Member of the Federation of Exchange Accommodators.
ForwardReverseImprovement - Specialty
IPE 1031
West Des Moines, Iowa
West Des Moines, Iowa bank-owned qualified intermediary that has accommodated thousands of exchanges totaling over $2 billion since 2003 and serves the agricultural/farmland community across the Midwest; staffs Iowa and Nebraska's only Certified Exchange Specialist (President David A. Brown) and is an active member of the Federation of Exchange Accommodators.
ForwardReverseImprovement - QI
IPX1031
Chicago, Illinois
IPX1031 is a wholly owned subsidiary of Fidelity National Financial (NYSE: FNF) and describes itself as the nation's largest 1031 Exchange facilitator / Qualified Intermediary, focused solely on 1031 tax-deferred exchanges. It backs exchange funds with a $50 million written performance guaranty, a $100 million fidelity bond, and $30 million in errors & omissions insurance.
ForwardReverseImprovement - QI
JTC Americas
San Jose, California
JTC Americas, the U.S. division of global services group JTC, operates a 1031 Qualified Intermediary practice (formerly NES Financial) with more than 30 years of experience and tens of thousands of successful transactions. Exchange funds are held in segregated, FDIC-insured accounts that are never commingled with operating funds, with dual authorization required for fund disbursements.
ForwardReverse - QI
Legal 1031 Exchange Services, LLC
Woodbury, New York
Founded in 2007, Legal 1031 Exchange Services describes itself as a premier provider of national Qualified Intermediary services and was the largest independent QI in the Eastern United States; it was acquired by Kensington Vanguard National Land Services in 2019 and now operates as a division of that firm. Legal 1031 opens a separate segregated escrow account for each exchanger and maintains fidelity bond and E&O coverage.
ForwardReverseImprovement - QI
Madison 1031
Lakewood, New Jersey
Madison 1031 is a national Qualified Intermediary operating under the Madison Commercial Real Estate Services umbrella (which includes Madison Title Agency). It handles all types of 1031 exchanges and promotes its Four Pillars of Protection, including express trust accounts, FDIC-backed coverage, a $10 million fidelity bond, and a $10 million E&O policy.
ForwardReverseImprovement - QI
Old Republic Exchange Company
Walnut Creek, California
Incorporated in California in 1993, Old Republic Exchange Company is a Qualified Intermediary and a wholly owned subsidiary of Old Republic International (NYSE: ORI), a multi-line insurance holding company. Its fund security is backed by professional liability insurance with a $50 million aggregate limit and a fidelity bond with a $120 million aggregate limit.
ForwardReverseImprovement - QI
Realty Exchange Corporation
Gainesville, Virginia
Founded in 1990 and based in Gainesville, Virginia, this qualified intermediary handles standard, reverse and improvement exchanges and serves Virginia and the surrounding Mid-Atlantic region including Maryland, Delaware, DC, and the Carolinas.
ForwardReverseImprovement - QI
Exeter 1031 Exchange Services, LLC
San Diego, California
Exeter 1031 Exchange Services is a national Qualified Intermediary operating as part of The Exeter Group, which also includes the regulated Exeter Trust Company. The firm facilitates 1031 exchanges and works alongside self-directed account, custody, and alternative-asset services.
ForwardReverseImprovement
Frequently asked questions
- When should I use a reverse exchange?
- When you need to close on the replacement property before your relinquished property sells, common in competitive markets, or when the ideal property appears before you have a buyer.
- How long do I have in a reverse exchange?
- The same clocks apply: 45 days to identify the property being sold and 180 days total to complete the exchange while the EAT parks title.
- Why do reverse exchanges cost more?
- They require an EAT to hold title, additional legal structuring, and often bridge financing, so fees run higher than a standard forward exchange.
Independent directory. Every firm here is compiled from publicly available information. None has paid to be listed, none is affiliated with or a partner of 1031.com, and a listing is not a recommendation or endorsement.
Nothing here is legal, tax, or investment advice, consult your own attorney, CPA, and licensed professional before acting on a 1031 exchange. Any firm can request an update or removal.