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• Alan Fruitman Realty, LLC - Offers an overview of the 1031 exchange, free information kits and nationwide referral services. Based in Denver, CO.
• 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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