Background and History

CDEC is the nation's premiere provider of Qualified Intermediary and Qualified Trust services in IRC Section 1031 like-kind exchange (LKE) transactions.

Our staff of experts has hands-on experience with the complexities of tax-deferred exchanges of all types of assets - real estate, office equipment, pipelines, power plants, aircraft, and auto fleets. Our depth of knowledge and technical expertise enables us to anticipate and meet our customers' requirements with unrivaled professionalism. Since 1989, CDEC has provided each of its customers with independent certification of the seven key control objectives required to complete an LKE. That's a certification to your client that we do what we say we'll do.

With the guidance provided by the IRS in Revenue Procedure 2000-37, CDEC began serving as an Exchange Accommodation Titleholder (EAT) in Reverse Exchange Parking Arrangements.

We take the safety and security of our customer funds seriously and have always employed the Qualified Trust Safe Harbor. CDEC provides $125 Million Fidelity Insurance coverage.