Are you exposing your clients or organisation to costly IRS penalties, failed audits, or non-compliant like-kind exchanges by relying on incomplete guidance for managing Excess Basis and Qualified Intermediary obligations? The Excess Basis and Qualified Intermediary Self-Assessment Kit is a precision-engineered compliance tool designed specifically for tax professionals, legal advisors, and financial intermediaries who must ensure adherence to Section 1031, Treasury Regulations, and IRS safe harbour rules. This comprehensive self-assessment delivers 612 structured questions across 12 critical maturity domains, enabling you to rapidly evaluate, validate, and document compliance readiness, before the auditor arrives or a transaction collapses.
What You Receive
- A 248-page digital workbook (PDF) containing a fully scoped self-assessment framework with 612 expert-crafted questions aligned to IRS Section 1031, Treasury Regulation §1.1031(k)-1, and Qualified Intermediary best practices, enabling you to conduct a thorough internal review in under three hours
- 12-domain maturity model covering Identification Rules, Holding Periods, Boot Treatment, Debt Relief, Exchange Agreements, Escrow Compliance, Excess Basis Allocation, Related-Party Transactions, Safe Harbour Conditions, Conflict Disclosure, Recordkeeping Standards, and Post-Exchange Reporting, each with weighted scoring to prioritise high-risk gaps
- Excel-based scoring and gap analysis tool (XLSX) that auto-calculates compliance scores, risk rankings, and remediation priorities, giving you instant visibility into where controls are weak or absent
- Remediation roadmap template with 48 evidence-based actions mapped to IRS audit triggers and common QI failure points, so you can close critical gaps before they result in disallowed exchanges or penalty assessments
- Customisable policy and procedure templates for Qualified Intermediary service agreements, conflict-of-interest disclosures, and client onboarding workflows, ensuring operational consistency and defensible documentation
- Access to the full digital package via instant download with licence for single-user access, no waiting, no shipping, no third-party dependencies
How This Helps You
Every day without a formalised assessment of your Excess Basis handling and Qualified Intermediary practices increases exposure to IRS audit findings, transaction invalidation, and client liability. The IRS has intensified scrutiny on related-party exchanges, disguised sales, and improper debt relief treatments, all areas where Excess Basis miscalculations trigger disallowed deferrals. With this self-assessment, you gain the ability to proactively identify weaknesses in your current approach, validate proper basis allocation across complex exchanges, and verify that your Qualified Intermediary arrangements meet safe harbour requirements. By implementing the assessment annually or prior to high-value transactions, you reduce the risk of non-compliance that could cost clients tens of thousands in back taxes and penalties. You also strengthen client trust, improve engagement quality, and position yourself as a technically rigorous advisor, differentiating your practice in a competitive market. Failing to assess your current controls isn’t just oversight; it’s an operational gamble with regulatory consequences.
Who Is This For?
- Tax compliance managers at accounting firms who need to verify Section 1031 transaction integrity before filing
- Legal counsel advising clients on like-kind exchange structuring and risk mitigation
- Qualified Intermediaries seeking internal audit tools to validate operational compliance with IRS safe harbour standards
- Financial planners and wealth advisors overseeing client real estate deferrals involving related parties or partial sales
- Internal auditors in commercial real estate or REIT organisations assessing tax risk in asset dispositions
- CPAs and Enrolled Agents preparing clients for IRS examinations involving basis adjustments and boot recognition
Purchasing the Excess Basis and Qualified Intermediary Self-Assessment Kit is not an expense, it’s a risk mitigation investment that enhances your technical authority, protects client outcomes, and ensures your advice withstands regulatory scrutiny. This is the tool you need to move from reactive guidance to proactive compliance excellence.
What does the Excess Basis and Qualified Intermediary Self-Assessment Kit include?
The Excess Basis and Qualified Intermediary Self-Assessment Kit includes a 248-page PDF assessment with 612 questions across 12 compliance domains, an Excel-based scoring and gap analysis tool, a remediation roadmap with 48 actionable steps, and customisable policy templates for Qualified Intermediary agreements and disclosures. All components are delivered as instant-download digital files for immediate use.