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An “accommodator” is a qualified intermediary (QI) who assists taxpayers in completing a tax-deferred exchange of real property. The role of the accommodator is to facilitate the exchange by holding the proceeds from the sale of the taxpayer’s relinquished property in a trust or escrow account and then using those funds to acquire replacement property on behalf of the taxpayer.

The accommodator must comply with certain rules and regulations set forth by the Internal Revenue Service (IRS) to ensure that the exchange qualifies for tax deferral. For example, the accommodator must not be a disqualified person, such as a relative or business partner of the taxpayer, and must not have any interest in the property being exchanged.

The use of an accommodator in a 1031 exchange is not required by law, but it is recommended in order to ensure compliance with IRS rules and regulations and to minimize the risk of the exchange being disqualified.