Disclosures
Last updated September 22, 2026
Information only
This website describes the qualified intermediary services of ONEZERO3ONE LLC ("onezero3one") in general terms. It is provided for information and is not an offer to act in any particular transaction. Qualified intermediary services are provided only under a written exchange agreement signed by onezero3one and the exchanger.
No tax or legal advice
onezero3one does not provide tax, legal, accounting, or investment advice. Nothing on this website is advice about whether an exchange is available or advisable in your circumstances. Please consult your own tax advisor and attorney before entering into an exchange. Using this website or sending a message through it does not create an advisory or fiduciary relationship.
Deadlines
The 45-day identification period and the 180-day exchange period are set by federal law (Internal Revenue Code section 1031 and the regulations under it). The exchange period ends earlier if the due date of the exchanger's tax return for the year of the sale, including extensions, comes first. onezero3one does not determine or extend these deadlines for any exchanger.
Availability
onezero3one intends to serve owners of investment and business real estate throughout the United States. Some states regulate exchange facilitators and impose their own licensing, financial assurance, or disclosure requirements. Whether onezero3one can act in a particular exchange depends on the property, the parties, and the applicable requirements, and is confirmed before an exchange agreement is signed.
Exchange funds
How exchange funds are held, and the terms on which they are disbursed, are set out in the exchange agreement for each exchange. This website makes no representation about deposit insurance or the safety of any particular arrangement.
No affiliation claims
onezero3one is not affiliated with, endorsed by, or approved by the Internal Revenue Service or any other government agency. No government agency approves qualified intermediaries.
