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A careful selection of the Qualified Intermediary in a 1031 like kind real estate property exhange is important to ensure that the exchange is processed as a tax deferred section 1031 exchange (also known as a Starker exchange). Heartland 1031 Exchanges has successfully facilitated tax free exchanges for many happy customers. Since the 1031 exchange rules are regulated on a national level, we can perform exchanges in Minnesota, California, Wisconsin, Texas, or any of the 50 states.