About

ABOUT THE FEA

The Federation of Exchange Accommodators (FEA) is the only national trade association organized to represent professionals who conduct like-kind exchanges under Internal Revenue Code §1031. Members include Qualified Intermediaries (QIs), their primary tax and legal counsel, and affiliated industries (TIC sponsors, banks, real estate brokers, title companies, settlement/escrow agents, etc.).

FEA is the voice for the 1031 exchange industry and works diligently to:

• Provide tools, resources and legislative updates to member companies;
• Educate consumers on effectively using 1031 exchanges to defer capital gains tax;
• Drive legislation to ensure appropriate consumer and industry protection; and,
• Work closely with professions affiliated with the 1031 industry including real estate professionals, attorneys, CPAs, DST and NNN Broker/Dealers, escrow agents, and financial institutions

Professional Qualified Intermediaries (QIs), or the unrelated third-party professionals who facilitate like-kind exchanges, are central to Section 1031. QIs are knowledgeable in the details and ethics of Section 1031, are required by law, maintain the integrity of the transaction, and prevent abuse of Section 1031. Qualified Intermediaries differ from real estate professionals, DST, and NNN brokers.