The 1031 Exchange Blog In a 1031 exchange, a qualified intermediary (QI), accommodator or facilitator is engaged to provide exchange documentation and hold the exchange proceeds in an escrow account under the taxpayer’s tax identification number. - See more at: http://www.mytaxfiler.com/blog/the-1031-exchange-blog-3/#sthash.A9vR2q94.dpuf in Public bookmarkswith 1031like-kind-exchangepenalties