1031 Exchanges: 
A Helpful Guide
        Find a Qualified Intermediary 
  They will help you in making the exchange possible
        Sell Your Relinquished Property
  Find a buyer for your property and enter into a contract with them to sell the property
  This contract is assigned to your Qualified Intermediary (QI)
  Close the sale and transfer your funds to your Qualified Intermediary
        Identify a Replacement Property
  You have 45 days to find a replacement property or properties
        Commit to a Replacement Property
  You have 180 days to commit to and close on a replacement                property/properties
        Close a Sale
  A contract helps you close the purchase of your replacement             property/properties
  This contract is assigned to your QI
        Pay for your Replacement Property 
  Your QI wires the funds from your relinquished property to the settlement agent
  The property is now yours. Congratulations! 
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