| Alan Fruitman Realty, LLC | | Offers an overview of the 1031 exchange, free information kits and nationwide referral services. Based in Denver, CO. |
| Arrow 1031 Exchange | | Assists sellers of real estate to qualify for tax-deferred treatment from the IRS. Includes articles and fees. Office in Boise, ID. |
| Best Exchange, Inc. | | Exchange corporation focusing on residential real estate. Includes newsletter, FAQs, links and tools. Office in Seattle, WA. |
| Manley and Company, Inc. | | Independent company helps clients with their real estate investment needs including 1031 exchanges, tenant in common, and private fund investments. Located in Irvine, CA. |
| Peter A. Karl III | | Attorney and CPA specializing in 1031 exchange services. Includes articles, forms, procedures. Firm located in Utica, NY. |
| R. J. Gullo and Company, Inc. | | Qualified 1031 exchange intermediary; includes detailed information on the process, seminar schedules, and the benefits of titling property as "Tenants In Common". Located in Elma, NY. |
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