The QI File

Qualified Intermediary

1031 Services

1031 Services, Inc. · Parent: Independent / unpublished · Firm website

FEA membership
FEA member
CES® holders
Mary B. Foster, CES®
Fidelity bond
Not published on cited pages
E&O / other cover
Homepage reprints the Washington RCW 19.310.040 statutory disclosure (fidelity bond of not less than $1 million OR a qualified escrow / qualified trust requiring client consent). The firm does not publish which path it takes or a fidelity-bond dollar amount on the pages cited.
How funds are held
Segregated
Dual-signature wires
Dual-sign optional
Reverse / improvement / DST
Reverse Yes · Improvement Yes · DST Unknown
Last sourced
2026-09-07

Published coverage notes

Homepage reprints the Washington RCW 19.310.040 statutory disclosure (fidelity bond of not less than $1 million OR a qualified escrow / qualified trust requiring client consent). The firm does not publish which path it takes or a fidelity-bond dollar amount on the pages cited.

Fund handling

Funds-security page: segregated bank account in the name of 1031 Services, Inc. ‘for your benefit’ with the client’s TIN; independent bank; never commingled or pooled with other clients for investment. Monthly activity statement from the bank. Funds in an FDIC-insured money-market account up to $250,000. FAQ: separate escrow accounts; the exchange account requires the client’s signature for any withdrawals. Optional qualified escrow account on request: client written authorization + a bank officer + two 1031 Services officers. Banks are described as ‘several independent banks’ — names are not published; call for the current list.

Who it is for

Nationwide QI and EAT shop founded 1989 (Jeremiah M. Long). Homepage address: 2001 Western Avenue, Suite 330, Seattle, WA 98121; 425-646-4020. Forward QI work plus reverse and improvement/construction as exchange accommodation titleholder, including EAT work for other QIs. Clients from single-family rentals to public companies. DST administration is not published on the cited pages.

Verdict

Expertise-led boutique with an unusually clear segregation / TIN write-up and an optional three-party QEA (client + bank officer + two firm officers). Ask for the current bank and whether your file uses that dual-officer QEA path. Mary B. Foster is named CES® on her bio page and is a past FEA president; company FEA is treated as yes from the homepage FEA logo (no separate ‘we are a member’ sentence). Bond dollars and who keeps interest are unpublished. This is QI / EAT custody, not a securities offering.

Notes

This is a QI custody file, not a securities offering. 1031 Services, Inc. is the legal name on the site. About: founded in 1989 by the late Jeremiah M. Long; Mary B. Foster joined in 1996 and is president. She co-authored Tax-Free Exchanges Under §1031 (Thomson Reuters/West). Her bio page titles her “Mary B. Foster, Esquire CES®.” She is also listed as past president and former board member of the FEA. Company feaMember is yes from the homepage FEA (and CES) logos; there is not a separate prose membership sentence.

Services page: QI on deferred/forward exchanges; EAT on reverse and improvement exchanges, including sole-purpose LLC EAT work for other QIs. FAQ and About also list construction / newly built improvements. DST interests are not described as a QI product on these pages.

dualSignature is optional because the three-party QEA (client + bank officer + two officers) is published as an upgrade on request. The FAQ’s “exchange account requires your signature for any withdrawals” is a client-authorization rule on the standard escrow, not treated here as a default dual-officer QEA.

Homepage: “segregated, interest-bearing bank accounts for each client.” Who is paid that interest is not stated, so floatInterest is omitted. Fees are unpublished.

The RCW 19.310.040 block on the homepage is the statutory Washington disclosure, not a statement that the firm carries a $1 million bond.

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Corrections and verification

Listings are sourced from public pages. Unknown is omitted, not graded. If a fact is wrong or stale, send the primary URL.

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