1031 Builds America

A Section 1031 like-kind exchange reform resource

  • Economic Research
    • EY Macroeconomic Study (2022): “Economic Contribution Of The Like-Kind Exchange Rules To The US Economy in 2021”
      • Download
    • Ling & Petrova Study, 2020: Tax and Economic Impacts of Like-Kind Exchanges in Real Estate
      • Download
    • NAR Like-Kind Exchange Report, 2020
    • FEA Whitepapers
  • The Case for Section 1031
    • The Economics of Section 1031
      • Section 1031, Agriculture, and Conservation
    • 1031 Basics
    • Like-Kind Exchanges in Action
    • 1031 Supporters
    • 1031 Resources
    • FAQs
  • News
    • 1031 Resources
  • About
    • 1031 Resources
    • Contact Us
  • Take Action
  • www.1031.org

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.

Federation of Exchange Accommodators

1255 SW Prairie Trail Pkwy.
Ankeny, IA 50023
(515) 244-6515
www.1031.org

Media Contact

Kimberly Steenhoek, executive director,
(515) 334-1094
(515) 244-6515, or 
director@1031.org

FEA can assist with:

  • Expert sources on Section 1031
  • FEA or Section 1031 spokespersons
  • Section 1031 like-kind exchanges
  • Qualified Intermediaries
  • Information on economic studies concerning Section 1031

Staff members can direct you to FEA spokespeople or Qualified Intermediaries with expertise on a wide variety of timely issues related to Section 1031 like-kind exchanges.

The office is open Monday-Friday, 8:00 a.m. to 5:00 p.m. CT.

 

News Releases

  • FEA News Release: Study Shows Like-Kind Exchanges Increase Real Estate Investment, Capital Improvements and Jobs: Repeal of Section 1031 Would Disrupt Local Property Markets, Slow Economic Growth, and Harm Tenants and Owners (7/13/2015)
  • FEA News Release: Federation of Exchange Accommodators Announces Revised Study Shows Repealing Like-Kind Exchange Rules Would Hurt U.S. Economy More Than Previously Estimated (3/9/2016)
  • FEA News Release: Study Finds Repealing Like-Kind Exchange Rules Would Hurt U.S. Small Businesses (3/15/2015)
  • FEA News Release: Qualified Intermediaries Celebrate 25 Years of Section 1031 Like-Kind Exchange Compliance and Taxpayer Protections (9/14/2016)

More Information

See the FEA Library for whitepapers, comments, and informational handouts.

Federation of Exchange Accommodators

Kimberly Steenhoek, Executive Director
Federation of Exchange Accommodators
1255 SW Prairie Trail Parkway
Ankeny, IA 50023

director@1031.org
phone (515) 244-6515
fax (515) 334-1174

www.1031.org

Williams & Jensen, PLLC

David Franasiak, Principal
1201 Pennsylvania Ave., NW
Suite 800
Washington, DC 20004
(202) 659-8201

www.williamsandjensen.com

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