Step 1: While contemplating the sale of an investment property, contact 1031 Pros. The Taxpayer enters into an Exchange Agreement with the Qualified. Intermediary.The use of a Qualified Intermediary is essential to completing a successful IRC §1031 Tax Deferred Exchange. We are a national 1031 exchange qualified intermediary with 1031 Exchange ARizona offices throughout the state. Providing Arizona investors with 1031 Exchange replacement properties guidance, FAQ, rules and 1031 Exchange listings. The use of a Qualified Intermediary is essential to completing a successful IRC §1031 tax deferred exchange. Investment. Who Qualifies in Arizona for Section 1031? Any taxpaying entity in the United States is eligible to complete a 1031 exchange.