 Under IRC Section 1031 an owner of business or investment property may exchange that property for other like-kind property within a statutorily mandated period of time, and defer current recognition of gain on the sale of the old property.Anyone who is related to the taxpayer, or who has had a financial relationship with the taxpayer (aside from providing routine financial services) within the two years prior to the close of escrow of the exchange cannot serve as the QI (including employees), unless those services were "[s]ervices for the taxpayer with respect to exchanges of property intended to qualify for nonrecognition of gain or loss under section 1031".This means that the taxpayer may only use his or her current attorney, accountant, investment banker, broker or real estate agent in exceptional circumstances.