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Qualified Intermediary guide

1031 Exchange Accommodator in Las Vegas: how to choose a QI

Your accommodator holds your sale proceeds from closing until you buy. Here's what Nevada law requires, the questions to ask, and when to hire one.

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By Ken Calder, Broker/Owner, You Decide Realty · NV Lic. B.1001776 · 30+ years in Nevada real estate · Updated September 26, 2026
The basics

What a 1031 accommodator does

A 1031 exchange accommodator, also called a Qualified Intermediary (QI) or exchange facilitator, is the independent party that holds your sale proceeds so you never touch them. If you or your agent receive the money, even briefly, the exchange can fail. The QI signs an exchange agreement with you before your sale closes, takes the funds at closing, receives your 45-day identification, and wires the money to buy your replacement property.

Because the QI holds what is often the largest sum of money you'll ever move, choosing one is a safety decision as much as a price decision. Here's how to choose one for a Las Vegas exchange.

Why we're not your accommodatorWe're your real estate broker. Under Treasury Regulation §1.1031(k)-1(k), someone who acted as your agent (including your real estate agent or broker, attorney, accountant, or employee) within the two years before the exchange is generally a disqualified person and can't be your QI. Routine title, escrow, and financial services are carved out. That separation protects you.
Nevada rules

How to vet a Qualified Intermediary in Las Vegas

Nevada is one of the states that regulates exchange facilitators directly. Under NRS Chapter 645G, a facilitator must, among other things:

  • Keep a fidelity bond (or equivalent deposit) of at least $1,000,000 (NRS 645G.320).
  • Carry errors-and-omissions coverage of at least $250,000 (NRS 645G.330).
  • Keep exchange funds separate from the facilitator's own money, in a federally insured financial institution (NRS 645G.350).
  • Not withdraw client money without the written approval of both the facilitator and the client (NRS 645G.310).

Those rules are a floor, not a finish line. Use the checklist below with every QI you consider.

Question to askGood answer
Are you in compliance with Nevada's exchange-facilitator law (NRS 645G)?Yes, with proof of bond and E&O on request
How much fidelity bond and E&O coverage do you carry?At least Nevada's minimums; larger QIs carry far more
Where will my money sit, and in whose name?A segregated, federally insured account (or qualified trust) with dual signatures
Who can move my funds?Only with my written authorization
What do you charge, and who keeps the interest?A clear flat fee; interest terms in writing
How many exchanges did you close last year?A real number, plus references
Do you handle reverse and improvement exchanges?Yes, if there's any chance you'll need to buy first or build
How do I deliver my 45-day identification?A simple signed form, confirmed in writing when received
How fast do you respond near deadlines?Same day, with a named contact
Can you open the exchange before my sale closes?Yes; the agreement must be signed before closing

Want this as a printable checklist? Download the free QI Selection Checklist (PDF).

Fees & timing

What a 1031 accommodator costs, and when to hire one

Most QIs charge a flat fee for a standard delayed exchange, commonly in the high hundreds to low thousands of dollars, with added charges for each extra property. Reverse exchanges and build-to-suit (improvement) exchanges cost substantially more because the QI or an affiliate takes title to property. Price matters, but a slightly higher fee from a well-bonded, experienced QI is cheap insurance on a seven-figure balance.

When to hire your accommodator

Before your sale closes. Many sellers wait until escrow instructions ask for the QI's name; that works, but it leaves no time to vet anyone. Choose your QI when you list the property, and give your escrow officer the QI's contact information as soon as you're in contract.

How we work with your QI

Once you've picked a QI, we coordinate the documents both closings need, give your QI clean property descriptions for the 45-day identification, and keep everyone working from the same deadline calendar.

1031 deadline calculator
Enter the date your relinquished property sale closed (or will close). We'll show your day-45 and day-180 dates.
Day 45 · identify
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Written ID to your QI
Day 180 · close
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Replacement received
Tax return due
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Without extension
Deadlines run in calendar days and do not move for weekends or holidays. The exchange period ends on day 180 or your tax-return due date (including extensions), whichever is earlier. Confirm your dates in writing with your QI and CPA.
Common questions

1031 Accommodator Las Vegas FAQ

Is a 1031 accommodator the same as a Qualified Intermediary?▼
Yes. "Accommodator," "Qualified Intermediary," "QI," and "exchange facilitator" all describe the independent party that holds your sale proceeds and documents the exchange.
Does my accommodator need to be located in Las Vegas?▼
No. Your QI can be anywhere in the U.S., and most work remotely. What matters is that they're reputable, well-bonded, and able to meet Nevada requirements when they act as an exchange facilitator here.
Can my escrow or title company be my QI?▼
Some title companies have affiliated exchange companies that act as QIs. Routine escrow and title services don't disqualify a company, but the exchange entity must be a proper QI with its own agreement. Ask directly and get it in writing.
What if my QI goes out of business?▼
Failures are rare but have happened, which is why segregated accounts, dual-signature withdrawals, and strong bonding matter. Nevada law says exchange funds are not subject to claims against the facilitator (NRS 645G.360). Ask every QI how your money is protected.
Can my real estate agent be my accommodator?▼
No. Anyone who acted as your agent (including your real estate agent or broker) within the two years before the exchange is generally a disqualified person under the Treasury regulations.
Free consultation
Talk through your exchange with Ken

Tell us where you are in the sale. A licensed Nevada broker responds within one business day, usually the same day. We coordinate with your QI, CPA, and attorney; we don't replace them.

Call or text (702) 843-0044
Thank you. Ken's team has your request and will reach out within one business day. If your sale has already closed, call (702) 843-0044 now so we can map your deadlines.
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