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Qualified intermediary
A Qualified Intermediary refers to a person that acts as an intermediary qualified under certain sections of the U.S. Internal Revenue Code (IRC) to undertake specified activities.
==IRC §1031 Qualified Intermediary==
A §1031 Qualified Intermediary (QI), also known as an Accommodator, is a company that is in the full-time business of facilitating Internal Revenue Code section 1031 tax-deferred exchanges. The role of a QI is defined in Treas. Reg. §1.1031(k)-1(g)(4). Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.
Anyone who is related to the taxpayer, or who has had a financial relationship with the taxpayer (aside from providing routine financial services) within the two years prior to the close of escrow of the exchange cannot serve as the QI. This means that the taxpayer cannot use his or her current attorney, certified public accountant or real estate agent. A QI should be bonded and insured against errors and omissions. Relevant educational background such as tax, law or finance is desired. Nevada is the only state that requires a QI to be licensed.
The QI enters into a written agreement with the taxpayer where QI transfers the relinquished property to the buyer, and transfers the replacement property to the taxpayer pursuant to the exchange agreement. The QI holds the proceeds from the sale of the relinquished property in a trust or escrow account in order to ensure the Taxpayer never has actual or constructive receipt of the sale proceeds.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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