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Section 1031
IRS Regulations
Rev Proc 2000-37
Who We Are
1031 FAQs

Welcome to the web pages of Florida Exchange.


Effective January 1, 2018, The Tax Cuts and Jobs Act of 2017 restricted exchanges to real property only. Any references on our website to personal property applies only to exchanges started prior to 2018.



The IRS has a procedure in cases of natural disasters such as hurricanes, effective only following a Presidential disaster declaration, to provide certain taxpayers with relief from the normal deadlines for the completion of like-kind exchanges under Section 1031 IRC.


Company Profile

Florida Exchange provides qualified intermediary services, which are non-legal services, to taxpayers seeking to complete like-kind exchanges under Section 1031 of the Internal Revenue Code.  Florida Exchange is an independent corporate intermediary and facilitates simultaneous, deferred and reverse exchanges.

Attorneys’ Title Fund Services, LLC ("The Fund") provides custodial escrow services, through Old Republic National Title Insurance Company, for our 1031 Program.

Florida Exchange is a member of the Federation of Exchange Accommodators (FEA), the educational and  trade association for Qualified Intermediaries.

Phone: 561-998-8047; [Toll free: 888-333-2889]

Our Goals

We are dedicated to providing the highest quality qualified intermediary services, with knowledgeable insight into exchange structuring,  timely delivery of exchange documents, and security for money and documents delivered to us. 

Key Staff

Roger M. Pomerance

Gwenda L. Zdenek

Contact Information

Feel free to contact us with questions about like-kind exchanges, or to obtain written information.

To contact Florida Exchange:

561-998-8047; [Toll free: 888-333-2889]
Our address for U.S. Mail and courier/overnight service delivery
1900 N.W. Corporate Boulevard
Suite 201E (East Bldg.)
Boca Raton, Florida  33431
Electronic mail
Roger Pomerance
Gwenda Zdenek

Please direct inquiries to Florida Exchange at 1-888-333-2889 or 561-998-8047.

or by e-mail to info@attfl.net




Our Privacy Policy.


                              Persons interested in like-kind exchanges should always seek tax advice.

The information contained in these web pages is not intended to be, and should not be considered or relied upon as, legal,  tax or accounting advice. These web pages are only intended to be a general treatment of the subject matter and the reader agrees, by accessing these pages, that neither Florida Exchange nor any other person or entity shall have any liability arising from the information presented.  Each reader who does not agree with the foregoing release of liability is directed to exit these web pages immediately.

The general information provided in these web pages is subject to exceptions, additions, interpretation, and changes to the statutes, regulations and case law, by Congress, the courts, and the Internal Revenue Service. The general information provided in these web pages is also subject to facts that are specific to each reader and which are therefore clearly outside the scope of these pages.



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