
Martha
and Don Woods PA
the
internet savvy REALTORS®
SeaLand Real EstateCorp.
1504
S Atlantic Ave
New Smyrna Beach,
Florida 32169

What is a
Qualified Intermediary/Accommodator?
A Qualified Intermediary/Accommodator has several areas involving
tax-deferred exchanges where he is not able to advise you. The IRS requires
that he remains an independent third party to your exchange transaction. In that capacity,
he is a qualified party that can facilitate your exchange transaction. A disqualified party is
defined by the IRS as an agent, if the person in the previous two years has served as the
exchanger's employee, attorney, accountant, investment banker/broker or real estate agent/
broker. Also disqualified are parties which are related lineally or as siblings or through a
ten percent or greater interest in a business sense.
We do suggest you always consult your attorney and tax advisor for specific details regarding
your financial situation. Then contact a Qualified Intermediary to handle your exchange
transaction.
Please note that SeaLand Real EstateCorp. is
not a Qualified Intermediary nor is affiliation with any Qualified
Intermediaries.
If you need anymore information or have any specific questions about 1031 tax-deferred
exchanges, please contact us at 1031exchange@marthadon.com
or call us at (386)-478-9202 or toll-free 1-877-281-7432.