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State Regulations

Past failures of 1031 exchange facilitators, or qualified intermediaries (QIs), heightened awareness among taxpayers, their advisors and industry professionals of the importance of finding a stable and financially prudent QI.

Those failures also caused some states to enact their own statutes governing QIs that operate in their states. Nevada, California, Colorado, Washington and Idaho have all enacted or proposed legislation that regulates QIs.

Find basics on individual state regulations for the states listed here. Contact your state’s department of finance or Exchange Services for more details.

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Amegy Bank, California Bank & Trust, The Commerce Bank of Oregon, The Commerce Bank of Washington, National Bank of Arizona, Nevada State Bank, Vectra Bank Colorado, and Zions Bank are divisions of Zions Bancorporation, N.A., member FDIC.

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Important Details

The information contained herein is for informational purposes only and does not constitute tax, legal, or accounting advice. You are advised to seek appropriate professional advice regarding your specific facts and circumstances. All exchange and qualified intermediary services are offered through Exchange Services, LLC, a Utah limited liability company and affiliate of Zions First National Bank, California Bank & Trust, Vectra Bank Colorado, National Bank of Arizona, and Nevada State Bank.