§ 1031 · Like-Kind Matcher

Match Replacement Properties & Anchor the QI

Build the candidate set, validate it against the Three-Property / 200% / 95% identification rules, generate an exchange agreement, and log the qualified intermediary engagement to the Stellar ledger as an immutable audit memo.

See also Wealth Hub · Audit Vault

45-day ID: 2026-07-02

45d left

180-day exchange: 2026-11-14

180d left

Engagement

Trust (Exchanger)

Qualified Intermediary

Relinquished Closing Date

Relinquished Property

Description

Address

FMV (USD)

Debt to be Relieved (USD)

Replacement Candidates

Candidate #1

Match score: 100

Acquired

Description

Address

FMV (USD)

Debt Assumed (USD)

Asset Class

Held for investment / businessRelated party

Identification Rule Check

three-property

Three-Property Rule satisfied (≤ 3 properties of any value).

Generate Paperwork & Anchor QI

Builds a § 1031 Exchange Agreement, downloads it as a draft, records a wealth-hack receipt, and (if a treasury wallet is connected) writes a memo X:1031:<closing> to Stellar as the immutable QI engagement marker.

(no treasury wallet — receipt will log off-chain only)

§ 1031 EXCHANGE AGREEMENT — QUALIFIED INTERMEDIARY ENGAGEMENT
========================================================================

Trust (Exchanger):       [Trust Name]
Qualified Intermediary:  [QI Legal Name]
Relinquished Closing:    2026-05-18
45-Day ID Deadline:      2026-07-02
180-Day Exchange Limit:  2026-11-14

ARTICLE I — RELINQUISHED PROPERTY
------------------------------------------------------------------------
Description:  
Address:      
FMV:          $0
Debt:         $0

ARTICLE II — IDENTIFIED REPLACEMENT PROPERTIES
------------------------------------------------------------------------
Identification Rule Applied:  THREE-PROPERTY
  (1) [Property 1]
      Address: —
      FMV:     $0    Debt: $0

ARTICLE III — QUALIFIED INTERMEDIARY UNDERTAKINGS
------------------------------------------------------------------------
QI shall (a) acquire the Relinquished Property from Exchanger and
transfer it to Buyer; (b) hold all proceeds in a qualified escrow or
qualified trust account per Treas. Reg. § 1.1031(k)-1(g)(3); (c) acquire
Replacement Property and transfer it to Exchanger; and (d) refrain from
permitting Exchanger to receive, pledge, borrow, or otherwise obtain the
benefits of money or other property held by QI before the earlier of (i)
receipt of all identified Replacement Property or (ii) the end of the
exchange period (Treas. Reg. § 1.1031(k)-1(g)(6)).

ARTICLE IV — ACQUIRED REPLACEMENT PROPERTY
------------------------------------------------------------------------
Pending — to be selected from identified candidates.

ARTICLE V — ON-CHAIN AUDIT TRAIL
------------------------------------------------------------------------
Stellar Memo:    X:1031:260518
Transaction:     (not yet anchored)

Authority: IRC § 1031; Treas. Reg. § 1.1031(k)-1; Form 8824. This document
is a working draft generated by the Financial Freedom Like-Kind
Matcher and is not a substitute for review by counsel or a licensed QI.