A qualified intermediary in a Pennsylvania 1031 exchange acts as a third party to facilitate the transaction. The Taxpayer enters into an Exchange Agreement with the Qualified. Intermediary.A Qualified Intermediary in a 1031 EXCHANGE can generally conduct business throughout the US and some territories outside the continental US. Pennsylvania will permit the tax deferral benefit of 1031 likekind exchanges for the first time starting in the 2023 tax year. Providing Pennsylvania investors with 1031 Exchange replacement properties guidance, FAQ, rules and 1031 Exchange listings.