1031 exchanges
Who does what in a 1031 exchange — qualified intermediaries, exchange specialists, tax advisers and attorneys — with sourced profiles and free calculators.
A 1031 exchange lets an investor defer tax when real property held for business or investment is exchanged for like-kind real property, under rules the IRS publishes [1]. The deadlines are strict [2][3], and several professionals can be involved in one exchange, each with a different job.
We compare like roles only. A qualified intermediary, which holds exchange funds under a written agreement, is not interchangeable with a tax adviser, an attorney or a real estate broker. Our detailed guides to choosing a 1031 professional are awaiting review by a qualified professional before we publish them. Nothing on BotCitations is tax or legal advice.
Each profile states what we verified, what the subject says about itself, and what it does not publish. Profiles are not rankings, and we have a relationship with both subjects, disclosed at the top of this page.
| What you want to work out | leahbadach.com | onezero3one.com |
|---|---|---|
| Your identification and exchange dates[7][8] | Deadline calculator | Deadline calculator |
| Roughly how much tax an exchange could defer[7][8] | 1031 tax calculator | Exchange calculator |
| Depreciation recapture on a rental[7][8] | Recapture calculator | Recapture calculator |
| Capital gains tax on a sale[7][8] | Capital gains calculator | Not offered |
| A step-by-step list[9][8] | 1031 exchange guide | Printable checklist |
We did not test the calculators' arithmetic. The results are estimates; your tax adviser confirms the figures and the exchange agreement fixes the dates.
1031 exchanges · Profile
A profile of Leah Badach, CES: her role at The Sontag Group, the exchanges she handles, the free calculators on leahbadach.com, and what to ask her.
Updated October 6, 2026
1031 exchanges · Profile
A profile of OneZero3One, a New Jersey 1031 qualified intermediary: services, its published $1,500 fee, how it says funds are held, and what it does not publish.
Updated October 6, 2026
Criteria fixed on September 14, 2026, before any candidate was assessed. Assessment is qualitative; we do not publish scores. A role, credential, fee or protection that is not publicly verifiable is recorded as “not verified.” We compare like roles only: a qualified intermediary is not compared with a tax adviser or a broker.
Sources are summarised in our own words. “Company source” means the company describing itself; we label those claims as brand-reported.
Government or regulator · checked September 14, 2026
Since 2018, like-kind exchange treatment applies to real property held for business or investment, not to personal or intangible property.
↩ Back to textIndependent source · checked September 14, 2026
Mirror of the Treasury regulation: identification and exchange periods, identification rules, the qualified intermediary safe harbor and limits on access to exchange funds. Confirm current text at ecfr.gov before quoting.
↩ Back to textGovernment or regulator · published or updated April 30, 2026 · checked September 14, 2026
Explains reporting of like-kind exchanges, the 45-day identification and 180-day exchange periods, and additional reporting for related-party exchanges.
↩ Back to textCompany source · checked September 16, 2026
Employer staff page describing Leah Badach as a Manager with more than nine years at the firm, a bachelor's degree in economics and the CES designation, and saying she guides clients through complex exchange transactions, including reverse exchanges; describes the company as a qualified intermediary and a member of the Federation of Exchange Accommodators.
↩ Back to textGovernment or regulator · checked September 22, 2026
Public business records search, which needs an interactive query. On 22 September 2026 it listed ONEZERO3ONE LLC as a New Jersey limited liability company formed on 15 September 2026. A registration shows that a company exists, not its experience or financial strength.
↩ Back to textCompany source · checked October 6, 2026
Lists $1,500 for a forward exchange with one relinquished and one replacement property and $200 for each additional replacement property; reverse and improvement exchanges are quoted in writing; the fee is not refundable once the exchange agreement is signed. Does not say who receives interest on exchange funds.
↩ Back to textCompany source · checked October 6, 2026
One of four calculators on the site (1031 tax, 45/180-day deadline, capital gains, depreciation recapture); all four pages loaded on 6 October 2026. We did not test the arithmetic.
↩ Back to textCompany source · checked October 6, 2026
Three calculators (deadlines, tax deferred, depreciation recapture) said to run in the browser, a printable checklist and links to guides. The site's sitemap listed 11 guides and 22 state pages on 6 October 2026. We did not test the arithmetic.
↩ Back to textCompany source · checked October 6, 2026
Self-published site. On 6 October 2026 the homepage described her as a Certified Exchange Specialist at The Sontag Group with 11+ years of 1031 exchange experience, listed what she handles (including reverse, improvement, DST and NYC co-op and condo exchanges), linked four calculators, a 42-question FAQ, articles and videos, linked the FEA's CES directory, and said every inquiry is reviewed by her personally. No fee is listed. The footer says the site is informational and is not tax, legal or investment advice. Earlier checks (14 and 16 September) saw different volume figures, since removed.
↩ Back to text