Alan Fruitman Realty, LLC
   Offers an overview of the 1031 exchange, free information kits and nationwide referral services. Based in Denver, CO.
   http://www.1031tax.com/

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.
   http://www.arrow1031.com

Best Exchange, Inc.
   Exchange corporation focusing on residential real estate. Includes newsletter, FAQs, links and tools. Office in Seattle, WA.
   http://www.bestexchangeinc.com

Manley and Company, Inc.
   Independent company helps clients with their real estate investment needs including 1031 exchanges, tenant in common, and private fund investments. Located in Irvine, CA.
   http://manleyandcompany.com/

Peter A. Karl III
   Attorney and CPA specializing in 1031 exchange services. Includes articles, forms, procedures. Firm located in Utica, NY.
   http://www.1031exchangetax.com/

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.
   http://www.rjgullo.com