1031 Services
1031 Services, Inc. is a Seattle-based Qualified Intermediary and Exchange Accommodation Titleholder, founded in 1989, that facilitates forward, reverse, and improvement exchanges of real property under IRC §1031 for enterprises, individuals, and other QIs across all US states.
- Company typePrivate
- Founded1989
- HeadquartersSeattle, United States
- Headcount11–50
- GTM typeB2B
- OfferingServices
What 1031 Services does
1031 Services, Inc. is a Seattle-headquartered professional services firm founded in 1989 that acts as a Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) for tax-deferred real property exchanges under IRC §1031. The company serves clients in all US states, facilitating forward exchanges (the most common structure, where relinquished property sells first), reverse exchanges (where replacement property is acquired first under Rev. Proc. 2000-37, with title parked with the EAT for up to 180 days), and improvement/construction exchanges (where build-out is funded during the exchange period). The firm handles exchange documentation, structures transactions with tax counsel, and holds client funds in segregated, FDIC-insured money market accounts at independent banks under the client's own tax identification number.
The company makes money through professional service fees on each exchange, with pricing customized by transaction complexity rather than publicly disclosed tiered schedules. Its go-to-market is referral-led: CPAs and tax attorneys route clients to 1031 Services because of the firm's reputation and regulatory expertise, with the company amplifying credibility through the annual Jeremiah Long Memorial National Conference on Like-Kind Exchanges (co-sponsored since 1996, co-chaired by President Mary B. Foster since 2004) and thought leadership via the co-authored treatise 'Tax-Free Exchanges Under §1031' (Thomson Reuters/West Publishing, ~800 pages, updated annually). It also partners with other QI companies nationwide as the EAT of record for reverse and improvement exchanges, acting as a specialized sub-contractor in the broader 1031 ecosystem.
Customer segments span large national corporations and publicly held companies executing multiple complex exchanges annually, individual real estate investors exchanging single-family rental properties, other QI firms that sub-contract the EAT role, and the CPA/attorney advisor network that drives referrals. The firm is privately held with no external institutional capital, has operated continuously since 1989, and maintains a small lean team under President Mary B. Foster, Esquire CES — leveraging the founder Jeremiah M. Long's legacy of deep relationships with the IRS National Office, the Federation of Exchange Accommodators (FEA), and the ABA Tax Section to sustain industry leadership in a niche where expertise and fund-security track record are the primary competitive currencies.
1031 Services firmographics
Firmographics- Name
- 1031 Services
- Legal name
- 1031 Services, Inc.
- Website
- https://1031services.com
- Company type
- Private
- Founded year
- 1989
- Operating status
- Operating
- Headcount range
- 11–50 employees
- Short description
- 1031 Services, Inc. is a Seattle-based Qualified Intermediary and Exchange Accommodation Titleholder, founded in 1989, that facilitates forward, reverse, and improvement exchanges of real property under IRC §1031 for enterprises, individuals, and other QIs across all US states.
- Ownership category
- akta.pro rank
1031 Services industry classification
Industry- Product category
- 1031 Exchange Services
- NAICS
- Trusts, Estates, and Agency Accounts (525920), Securities and Commodity Contracts Intermediation and Brokerage (5231)
- SIC
- Real Estate Agents & Managers (For Others) (6531), Miscellaneous Business Credit Institution (6159)
- akta.pro primary industry
- 1031 Exchange Intermediary Services (BPAJAOAL)
- akta.pro secondary industries
- Closing Coordination & Transaction Management (Broker/Agent Support) (BPAJAOAH), Escrow, Trust & Agency Services (escrow, paying agent, trustee) (FSABAIAI)
Keywords
Where 1031 Services is headquartered
LocationHeadquarters
- HQ city
- Seattle
- HQ country
- United States
- HQ region
- North America
Offices1 record
Markets served
1031 Services business model
Business model- GTM type
- B2B
- Offering type
- Services
- Cost components
- Personnel, Operations, Technology or R&D, Marketing or Sales, Others
Revenue model
- Qualified Intermediary Services: Fees for acting as Qualified Intermediary (QI) in forward exchanges and as Exchange Accommodation Titleholder (EAT) in reverse and improvement exchanges. Services include exchange documentation preparation, fund handling, and transaction structuring.
Go-to-market motion1 record
Distribution channels3 records
Marketing channels5 records
1031 Services product offering
Product offeringCore offering
1031 Services, Inc. acts as a Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) to facilitate Internal Revenue Code §1031 tax-deferred exchanges of real property held for productive use or investment. The firm acquires, holds, and transfers title or proceeds in forward, reverse, and improvement exchange structures, holding client funds in segregated FDIC-insured accounts and ensuring each transaction conforms to IRS Regulations and Washington State escrow law.
Product overview
1031 Services, Inc. is a full-service 1031 exchange company providing qualified intermediary services under Section 1031 of the Internal Revenue Code. The company offers a unified suite of exchange services including Forward Exchanges (most common type where relinquished property sells first), Reverse Exchanges & Structures (where replacement property is acquired first under IRS Revenue Procedure 2000-37), and Improvement Exchanges (allowing construction during the exchange period). As QI, they prepare documentation and hold funds in segregated accounts; as EAT, they hold title in separate LLCs. Services are structured around strict IRC § 1031 time limits (45-day identification, 180-day acquisition periods) and work with all US states.
Differentiator
Problem solved
Functional benefit
Products and services
- Forward Exchanges Standard §1031 exchange service in which the Qualified Intermediary facilitates the swap of one real property for another, acquiring the relinquished property (or its proceeds) and transferring it to the replacement property, allowing the client to defer capital gains taxes. Designed for real estate investors, large enterprises, and publicly held companies undertaking tax-deferred exchanges.
- Reverse Exchanges & Structures Reverse §1031 exchange service in which the firm, acting as Exchange Accommodation Titleholder (EAT), acquires the replacement property before the client sells the relinquished property, holding the replacement property in a separate entity until the exchange is completed. Suited to clients who need to close on a replacement property before they can sell their existing one.
- Improvement Exchanges §1031 exchange structure in which the client uses exchange proceeds to make capital improvements or build out a replacement property before the exchange is completed, with the firm holding and disbursing funds as construction progresses. Designed for clients who need to reinvest exchange proceeds into improvements to equal or exceed the value of the relinquished property.
- Qualified Intermediary (QI) Services End-to-end Qualified Intermediary services that satisfy the IRS safe-harbor requirements of IRC §1031, including acquisition of relinquished property, holding of exchange funds in segregated FDIC-insured accounts, and transfer of property or proceeds to complete the exchange. Provided to real estate investors, large enterprises, and other QI companies needing outsourced compliance execution.
- Exchange Accommodation Titleholder (EAT) Services Service in which the firm holds title to a property in a separate Exchange Accommodation Titleholder entity organized under Washington State law, enabling the safe-harbor execution of reverse and improvement exchanges. Suited to clients who need the firm to temporarily hold replacement property during the exchange.
Quantifiable outcome
- Since 2005, acted as EAT for thousands of properties in reverse exchanges
Companies that use 1031 Services
Customer profileNamed customers4 records
Segments4 records
Ideal customer profiles3 records
1031 Services technology and API
TechnologyTechnology focussed No
API detail
- Has API
- No
- API docs
- API detail
Core technology
AI maturity
App detail
1031 Services partnerships and signals
Strategic signalPartnerships
Four partnerships are on record, tiered core.
- Thomson Reuters/West PublishingcoreCo-authored the definitive industry treatise 'Tax-Free Exchanges Under §1031' with Jeremiah M. Long, published by Thomson Reuters/West Publishing. This ~800-page treatise has become the leading reference ('Bible') on tax-free exchanges. Mary Foster continues writing annual updates to the treatise.
- Federation of Exchange Accommodators (FEA)coreMary Foster is Past President and former Board Member of the FEA. She is instrumental in the growth of this national organization. Company participates actively in FEA activities and the co-sponsored annual national conference.
- American Bar Association (ABA) Tax SectioncoreMary Foster is active in federal legislative and administrative efforts related to IRC §1031 on behalf of the ABA Tax Section. She also serves on the Committee on Sales, Exchange and Basis (past Chair) and as current member of the Tax Council.
- Independent BankscoreCompany works with several independent banks for FDIC-insured money market accounts where client exchange funds are held in segregated accounts. These relationships ensure fund security and independent verification for clients.
Scale indicators3 records
Recent moves6 records
Expansion highlights4 records
1031 Services competitors and assessment
Company assessmentDirect peers
- Equity Trust Company: Custodian and IRA administrator that also offers 1031 exchange Qualified Intermediary services. Direct competitor in the QI category, differentiated by its larger custodial platform and broader retirement-asset customer base.
- First American Exchange Company: Subsidiary of First American Financial Corporation providing qualified intermediary and exchange accommodation titleholder services nationally. Direct competitor offering the same §1031 QI/EAT product suite, with the backing of a large financial services parent.
- Chicago Deferred Exchange Company: Midwest-based qualified intermediary providing forward, reverse, and improvement exchange services. Direct competitor in the QI category with similar fee-based professional services model.
- Asset Preservation, Inc. National Qualified Intermediary specializing in IRC §1031 exchanges, including forward, reverse, and improvement structures. Direct competitor offering the same core product suite across multiple states.
- Exchange Services Corporation: Regional Qualified Intermediary firm offering §1031 exchange facilitation services for forward and reverse exchanges. Direct competitor in the same product category, primarily active in specific US geographies.
- Starker Services, Inc. Long-established QI firm founded by T.J. Starker, who pioneered the reverse exchange structure later codified in Rev. Proc. 2000-37. Direct competitor with deep expertise in forward and reverse exchanges, particularly meaningful given the similar reverse-exchange focus of 1031 Services.
- IPX1031 (Investment Property Exchange Services): One of the largest national Qualified Intermediary firms in the US, offering forward, reverse, and improvement exchanges across all 50 states. Direct competitor to 1031 Services in the same QI/EAT product category, but with broader geographic infrastructure and larger marketing reach.
Emerging players
- Accruit: Specialized intermediary and tax-deferred exchange services provider using technology-enabled workflows for §1031 and other deferred exchanges. Adjacent competitor with partial overlap, differentiated by a more technology-forward delivery model.
Broad incumbents
- WFG National Title Insurance Company: National title insurance underwriter that offers 1031 exchange facilitation services alongside its broader title and escrow product suite. Competes with 1031 Services on exchange transactions but as part of a much wider real estate services portfolio.
Others
- Federation of Exchange Accommodators (FEA): National trade association for Qualified Intermediaries and Exchange Accommodation Titleholders. Not a competitor, but the industry body of which 1031 Services' president is Past President; relevant for understanding the competitive landscape and regulatory engagement.
Market position
Strengths5 records
Weaknesses5 records
Competitive moat5 records
Key risks7 records
Key highlights7 records
Customer concentration
1031 Services social profiles
Digital presence1031 Services financial estimates
Financial estimateRevenue estimate
Valuation estimate
1031 Services leadership team
Management profileNumber of profiles
Profiles3 records
1031 Services funding detail
Funding detailFunding overview
Funding rounds
Investors
Funding detail is available on the Subscription and Enterprise plan.Contact sales →
1031 Services M&A and investment
M&A and investmentM&A
Investments
M&A and investment is available on the Subscription and Enterprise plan.Contact sales →
Frequently asked questions about 1031 Services
What does 1031 Services do?
1031 Services, Inc. acts as a Qualified Intermediary (QI) and Exchange Accommodation Titleholder (EAT) to facilitate Internal Revenue Code §1031 tax-deferred exchanges of real property held for productive use or investment. The firm acquires, holds, and transfers title or proceeds in forward, reverse, and improvement exchange structures, holding client funds in segregated FDIC-insured accounts and ensuring each transaction conforms to IRS Regulations and Washington State escrow law.
Is 1031 Services a public or private company?
1031 Services is a private company. It is classified as founder individual operated bootstrapped and is currently operating.
When was 1031 Services founded?
1031 Services was founded in 1989. It employs 11 to 50 people.
Where is 1031 Services based?
1031 Services is headquartered in Seattle, United States, in the North America region.
How does 1031 Services make money?
One revenue line is on record: qualified Intermediary Services.
Who are 1031 Services's main competitors?
Direct peers on record are Equity Trust Company, First American Exchange Company, Chicago Deferred Exchange Company, Asset Preservation, Inc., Exchange Services Corporation, Starker Services, Inc. and IPX1031 (Investment Property Exchange Services). Accruit is listed as an emerging player. WFG National Title Insurance Company is listed as a broad incumbent. Federation of Exchange Accommodators (FEA) is listed as an others.
Does 1031 Services have an API?
No public API is recorded for 1031 Services.
What industry is 1031 Services in?
1031 Services's product category is 1031 Exchange Services. Its primary akta.pro industry code is BPAJAOAL, 1031 Exchange Intermediary Services, with a secondary code of BPAJAOAH, Closing Coordination & Transaction Management (Broker/Agent Support). Its NAICS code is 525920 and its SIC code is 6531.