Heartland 1031 Exchange - a qualified intermediary for 1031 tax deferred like kind real estate property exchanges A careful selection of the Qualified Intermediary in a 1031 like kind real estate property exhange is important to ensure that the exchange is processed as a tax deferred section 1031 exchange (also known as a Starker exchange). Heartland 1031 Exchanges has successfully facilitated tax free exchanges for many happy customers. Since the 1031 exchange rules are regulated on a national level, we can perform exchanges in Minnesota, California, Wisconsin, Texas, or any of the 50 states. Heartland1031.com~Site InfoWhoisTrace RouteRBL Check