What term refers to the individuals or organizations that facilitate the transfer of property in a like-kind exchange?

The term that accurately refers to the individuals or organizations that facilitate the transfer of property in a like-kind exchange is "Like-Kind Facilitators." In the context of like-kind exchanges, these facilitators play a crucial role in ensuring that the transaction meets the requirements set forth by the IRS for tax deferral. They act as intermediaries who hold the relinquished property's sale proceeds and then use those funds to acquire the replacement property on behalf of the taxpayer.

This structured process allows the taxpayer to defer recognizing a taxable gain, acknowledging that the exchange is intended to maintain the investment in similar property rather than generate immediate tax consequences. Like-kind facilitators must adhere to specific rules and regulations to ensure compliance with the tax code, making their role integral in executing successful like-kind exchanges.

Other terms, such as "Tax Transfer Agents" and "Property Intermediaries," do not specifically capture the essence of the like-kind exchange process as effectively. While they may imply a role in transactions, they lack the specific connection to the requirements and functions associated with facilitating like-kind exchanges. Additionally, "Property Transferors" refers more to the parties involved in the ownership exchange rather than the entities facilitating the process.