How our directory & matching work
Last updated June 2026
We want every listing and every match to be something you can audit. Here's exactly how the directory is built, what our statuses mean, and how the matcher decides what to show you.
Written by the 1031.com editorial team. Independent professional review (CPA / 1031 attorney) is being arranged; until then, treat everything here as educational and verify with your own advisors.
Where our listings come from
Our directory currently lists 40 firms, 19 qualified intermediaries, 17 DST sponsors, and 4 specialty services. Every listing is compiled from publicly available information (firm websites, regulatory and trade-association records, public filings), and each provider page links to the source it was built from. We are not affiliated with the firms listed, and a listing is not an endorsement. Any firm can request an update or removal.
What our listing statuses mean
- Public-source profile, built by us from public information. The firm has not yet confirmed the details.
- Provider-verified, the firm reviewed and confirmed its services, coverage, and contact details.
- Sponsored, a paid placement. It is always labeled “Sponsored,” and paying for placement never changes our editorial assessment of a firm or how the matcher scores it.
As of today, every firm in the directory is a public-source profile. We currently have no provider-verified, sponsored, paid, or affiliated listings, the entire directory is editorial and compiled by us from public information.
How the matcher scores firms
The matcher is a transparent, rule-based function, not a black-box AI that “recommends” a provider. From your answers it builds a profile and scores each firm on a fixed set of factors:
- Exchange type, whether the firm publicly offers the structure you need (forward, reverse, improvement, or a DST/passive option). This is weighted most heavily, and it decides the candidate pool (an intermediary need vs. a passive-investment need).
- Asset class, whether the firm lists experience in your property type.
- Deal size, whether your transaction fits the firm's stated focus.
- Location, most firms operate nationally; a firm with a presence in your state gets a small boost.
Firms are then sorted by their total score, and each result shows a profile-match percentage and the specific reasons it appeared. The score reflects how closely a firm's public profile matches your answers, it is not a quality rating, a ranking of “best” firms, or a recommendation.
What the matcher does NOT do
- It does not let payment influence scoring or order.
- It does not rate firm quality or tell you which firm is best.
- It does not give tax, legal, or investment advice, or sell securities.
The deadline-risk note
Before showing firms, we surface a plain-English note based on where you are in the sale process (for example, if you may have already taken receipt of the proceeds, or if your closing is imminent without a Qualified Intermediary in place). This is a heads-up, not advice, it exists to point you toward the right kind of professional quickly.
Our sourcing standard
Educational content is grounded in primary sources and established reference material: the IRS, 26 U.S.C. § 1031, Treasury regulations, the Federation of Exchange Accommodators, and ADISA. Figures and listings are reviewed periodically; 1031 rules and deadlines are strict and can change, so always confirm with the IRS and your own professionals.
Reference sources
The references behind the site
These are the recurring outside sources we use for tax rules, reporting context, QI standards, and DST education.
Reference sources only. 1031.com is not affiliated with, endorsed by, or partnered with these organizations.
Like-kind exchange guidance
Primary IRS guidance on real-estate like-kind exchanges, eligibility, and reporting basics.
26 U.S.C. § 1031
The federal statute behind like-kind exchange nonrecognition and the core timing rules.
Treas. Reg. § 1.1031(k)-1
Treasury regulation detail for deferred exchanges, identification, and exchange periods.
Form 8824
The IRS form used to report like-kind exchanges with the taxpayer's return.
Rev. Rul. 2004-86
Federal tax ruling commonly cited for DST interests used as replacement property.
Qualified intermediary context
Industry association information on exchange accommodators, standards, and CES credentialing.
DST best practices
Industry guide for securitized 1031/DST due diligence, disclosures, and review practices.
Questions about this methodology, or want to correct a listing? Contact us.