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State Regulations

Past failures of 1031 exchange facilitators, or qualified intermediaries (QIs), heightened awareness among taxpayers, their advisors and industry professionals of the importance of finding a stable and financially prudent QI.

Those failures also caused some states to enact their own statutes governing QIs that operate in their states. Nevada, California, Colorado, Washington and Idaho have all enacted or proposed legislation that regulates QIs.

Find basics on individual state regulations for the states listed here. Contact your state’s department of finance or Exchange Services for more details.