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Top 20 Directory:
Top : Business : Investing : Real_Estate : Exchanges
  		• Qualified Intermediaries
  		• Replacement Property Services
    Sites:
  		• 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.
  		• 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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