Your sale
44 Sharmain Street · closed Sun, Aug 2, 2026 · $6,500,000.00
Appoints your QI as your Qualified Intermediary and sets the rules that keep your sale proceeds out of your hands. Without it there is no exchange — only a taxable sale.
Gives your QI your taxpayer identification number so the interest your escrow account earns is reported to the IRS under the right name. Only the last four digits are ever stored in readable form.
Hands your sale contract to your QI for the exchange. You still sold the property; the money went to the exchange account instead of to you, which is the whole point.
Tells your buyer, in writing, that the contract was assigned to your QI. The regulations require the other side of the sale to be notified on or before closing — this is the proof that they were.
Your signed contract to sell. We read the closing date and price from it, and those two figures are what set your 45-day and 180-day deadlines — so it has to be the executed version, not a draft.
The title company's report on what is recorded against the property you sold — liens, easements, anything that had to clear before closing. We keep a copy so your file is complete.
Your identification
The 45-day list of properties you may buy · your 45th day is Thu, Oct 15, 2026
Names the property you may buy: 123 Alder Court. Once this was signed and delivered, it became the list you are held to — the IRS does not accept a purchase of anything that is not on it.
The closing statement from Fernhollow Title. It proves exactly what came into the exchange, and it is the document your Form 8824 is eventually built from — so the figures have to be right.
Your purchase
123 Alder Court · closing scheduled Fri, Sep 4, 2026 · your 180th day is Fri, Jan 29, 2027
Your signed contract to buy the replacement property. We check the address on it against your identification, because buying anything not on that list would break the exchange.
Assigns your contract to buy 123 Alder Court to your QI, so the exchange account — not you — pays the seller. If you paid directly and your QI reimbursed you, that would be constructive receipt and the deferral would be lost.
Tells the seller of 123 Alder Court, in writing, that your QI is taking assignment of the purchase contract. Same requirement as the buyer notice on your sale, in the other direction.
The closing statement from your purchase. Together with your sale statement it is what proves the exchange balanced — and it is the source of the numbers on your Form 8824.
These two only appear on improvement exchanges, where the exchange funds pay for construction on the replacement property before you take title. Yours is a straightforward forward exchange, so they are not part of your file.
Closing & taxes
Money movement and the paperwork your CPA needs · all of it follows your Sep 4 closing
Your written direction telling your QI to send exchange funds to the closing company for 123 Alder Court. It is never a release of money to you — that would end the deferral.
The bank's own receipt for the wire, showing the funds left your exchange account and arrived at the closing. It is the proof, independent of us, that the money went where your direction said.
Two statements we write for you: every dollar in and out on the sale side, and the same on the purchase side. Your CPA reads these next to your two HUD-1s to confirm the exchange balanced.
One document summarising the whole exchange end to end — dates, properties, figures and every signature — for your records and your accountant's file.
The form that reports this exchange on your tax return. We fill it in from your file and hand it to you and your CPA. We prepare it; we do not file it, and we do not give tax advice — your tax adviser reviews and files it with your 2026 return.
Sign — Assignment of Replacement Property Contract
Rendered inline here; in the product this is a dialog over your documents list.
Assignment of Replacement Property Contract
This Assignment is made as of September 4, 2026, by and between Matt Belcher and Dana Belcher, Trustees of the Belcher Family Trust ("Exchanger") and [Your QI's legal name], a Qualified Intermediary ("QI"), with respect to Exchange No. EX-2024-0147.
1. Assignment. Exchanger hereby assigns to QI all of Exchanger's rights, but not Exchanger's obligations, under that certain Purchase and Sale Agreement dated August 10, 2026 for the real property commonly known as 123 Alder Court ("Replacement Property").
2. Notice. QI shall give written notice of this Assignment to the seller of the Replacement Property on or before the closing, as required by Treas. Reg. §1.1031(k)-1(g)(4)(v).
I intend to sign this document electronically. I agree that my electronic signature is legally binding and has the same legal effect as a handwritten signature.
This is the statutory element, not a formality: an electronic signature counts only when it is executed with the intent to sign (15 U.S.C. §7006(5)) and only when it was your own act (UETA §9). Your answer is stored with the signature, not just the click.
DocumentSigningModal.tsx only calls
renderSigningSurface() once intentAffirmed is true.
The signature pad is absent, not disabled.
Signature certificate — Identification of Replacement Property
Everything that makes your signature provable years from now.
| Document | Identification of Replacement Property Form template identification-form v4 |
|---|---|
| Exchange | EX-2024-0147 |
| Signer | Matt Belcher, Trustee — Belcher Family Trust matt.belcher@example.com · identity verified Jul 29, 2026 |
| Intent to sign |
Affirmed — “I intend to sign this document electronically…”
Recorded Aug 11, 2026 at 9:06:11 AM PDT, three seconds before the signature
|
| Signature method | Typed name |
| Signed at | Tue, Aug 11, 2026 at 9:06:14 AM PDT |
| Network address | 198.51.100.24 |
| Device | Safari 18 on macOS 15 full user-agent string stored verbatim |
| Sealed wording |
SHA-256 4f1c8b2e9d6a3705c1be84f27a09d5361ee7b0c4a82f19d63b5470e8ca921df7
Computed on our server from the exact text you saw — never from a value your browser sent.
If one character of that document changed, this number changes.
|
| Countersigned |
Sandra Osman, QI Officer — Tue, Aug 11, 2026 at 11:40 AM PDT
Her own signature block and her own hash, recorded separately from yours
|
Ask to change something — Your sale
This section is submitted and locked.
Your sale section was submitted on Aug 3 and is locked, so the record of what you sold cannot drift after the fact. Tell us what needs to change and a QI officer will review it. If they agree, they reopen just this section for editing — nothing else on your file moves.
A reason is required — it becomes part of the permanent record of the change, alongside who asked, who reviewed it and when.
The one section this does not apply to
Your identification.
There is no “ask to change” button on your identification, and there never will be. Once you sign and deliver it, that document is your own instrument. Open1031 is a disqualified party under the exchange rules — we are not permitted to alter it, and a product that offered to would be offering something it cannot lawfully do.
- Asking Open1031 to amend it
- Your QI officer editing it for you
- Adding a property after day 45
- Revoking a property yourself
- Signing a fresh identification
- Talking it through with Tom first
Revoking asks you to type your name to confirm, is recorded permanently, and cannot be undone from that screen. After Oct 15 your identified list is frozen by law and neither of you can change it.
One document. One signature. No login.
The path for an exchanger who never wanted an account — and the reason coordinator-led mode works at all.
A coordinator can absorb almost the entire exchange for a client who never logs in — uploads, document requests, recording the identification, deadline management, funds, closing. Two steps cannot be absorbed, and pretending otherwise would be unlawful rather than merely dishonest: an electronic signature requires the signer's own intent, and identity cannot be proven by proxy. This link is how the first one is solved without forcing an account on someone who does not want one.
Matt — Tom Bottenberg has sent you one document to sign.
You do not need an account and there is nothing to set up. Read it, confirm you mean to sign it, and sign. That is the whole thing.
What it does: assigns your contract to buy 123 Alder Court to your QI, so the exchange account — not you — pays the seller.
I intend to sign this document electronically. I agree that my electronic signature is legally binding and has the same legal effect as a handwritten signature.
- Show you one named document
- Capture your intent and your signature
- Seal the wording and hash it, exactly as the portal does
- Write an audit entry when it is opened and when it is signed
- Show any other document, or any other part of your file
- Create an account, or a login, or a password
- Change anything — it is read-and-sign only
- Work twice, after it expires, or after it is revoked
You sign on paper, your QI officer scans it and files it. The record then carries two different people: you as the signer, with the date and method of execution, and your QI officer as the person who uploaded it. It never collapses them into one name.
Identity. Your QI officer sends the verification link and stays on the phone while you do it — that is assisted. There is no control anywhere that lets them mark you verified, because identity cannot be proven by proxy, and identity is the first gate on the entire file.
If you decide you do want the portal, your QI officer invites you and the same file simply opens up — nothing is migrated or recreated, because there was only ever one record. Never being invited is a supported outcome, not an unfinished setup.
States, including the ones this file does not have
Loading, empty, error, and the state that must never render green.
Skeleton rows in the shape of the real list, never a spinner. A stressed person waiting on a
spinner cannot tell loading from broken. Today DocumentSigningModal shows a
spinner while it fetches a signed rendition; that should become a document-shaped skeleton.
An empty state teaches what will land here and why it is empty — it never says “no documents”.
Shipped behaviour — resolveSignedViewContent returns an error rather than falling back to live data.
Whose move it is, always, in the customer's words. Waiting on a title company is not the exchanger being behind, and must never be shown as though it were.
Declining is a legitimate outcome, not a failure. The voided version stays readable forever; nothing is deleted.
This never renders green, never renders as met, and never renders as “submitted”. A missed statutory deadline is the one thing on this product that earns alarm colour, and the row keeps the action attached to it. The coordinator's queue shows the same fact in the same colour.
description in config/hubDocuments.ts and is written for a reader who is doing this
once in their life. An exchanger must never be asked to sign something they cannot explain in their own
words. The QI console may show the same document with a coordinator's shorthand; the sentence is the
customer register of the same fact.2 · State is derived from evidence, never from one boolean. A row reads from what actually happened: dates, receipts, signature blocks, delivery confirmations, counts. Today
DocumentChecklist.getDocStatus() returns completed: true for every
actionType: 'auto-generate' document regardless of whether it has been produced — so all six
closing-and-tax documents render as done on a file where none of them exist. That is the bug this surface is
drawn against: an auto-generated document is Not yet plus the thing it waits on, until the artifact
exists. Equally, a leg whose sale has closed and whose proceeds are in escrow may never render “not yet
submitted”.3 · Whose move is it, on every row. Four values, and the third is the one that is usually missing: waiting on you, waiting on your QI, waiting on a third party, waiting on nothing. When the QI is late, the customer surface says the QI is late — the Exchange Agreement row above has been outstanding on your QI's side for twelve days and says so.
4 · Exactly one next step carries emphasis. One ring, one flag, one filled button, at the top and repeated inline on the row it concerns. Every other actionable row carries an outline action. Never two emphases, never zero: if nothing is waiting on the exchanger, the slot holds what is happening for them instead.
5 · Intent to sign is a gate, not a checkbox. The signing surface is absent until intent is affirmed — not present-and-disabled — and the affirmation is stored inside the signature block (
intentAffirmed: true) with the timestamp, the typed name, the network address and the device.
This is the statutory element (15 U.S.C. §7006(5), UETA §9), and it is per document and per signer.6 · No affordance signs for another person, in any mode. Not behind a permission, not behind a confirmation, not in a demo seed. Coordinator-led offers exactly two compliant paths: a single-purpose signing link (the signer's own act) or a wet-signed original the coordinator uploads, with signer attribution recorded separately from uploader attribution. Identity verification is assisted, never delegated — no operator action may set
is_identity_verified or advance
kyc_status, and no control may look as though it could.7 · A signed document replays; it never re-renders. Viewing a signed document reads the frozen rendition and its server-computed SHA-256 from
signed_document_renditions — never
today's template against today's data. If the frozen copy cannot be loaded, the product errors and says why,
rather than substituting the live version. Every path — portal, signing link, wet-sign upload — freezes the
same way.8 · The exchanger is never in a fund-movement approval path. The Disbursement Authorization is the exchanger's written direction to pay a closing. It is not an approval, is never counted as one, and by itself moves nothing: release requires two authorized officers, and the approver is never the proposer. A proposer's own submission is not an approval. The exchanger sees their funds and the restriction on them, never the four-eyes machinery, the proposer and approver identities, or screening state.
9 · Locks are honest about who can unlock them. A submitted section can be reopened by request, reviewed by an officer who is never the requester, one open request at a time. The identification is the exception and has no request path at all — a QI is a disqualified party and cannot alter the taxpayer's signed instrument. The database enforces this with a check constraint, not the interface.
10 · An overdue statutory deadline never renders as satisfied. Not green, not “met”, not “submitted”, in either voice. An adjusted deadline renders only from an approved override carrying a legal basis, with the original date retained; the customer register may say the deadline moved but may never imply that a person moved it.
11 · One row per fact, two renderings. Every state on this surface is the same Supabase row the coordinator reads in
qi-exchange-workspace.html. Never a second table, never a sync job. If
the two panes disagree, that is a bug, not a sync delay. Realtime push does not exist — no surface may claim
“live” until it is built.12 · Built for the reader. 14px base and 15px document names, generous targets, full dates with weekdays, dollar amounts to the cent, and every legal term expanded on first use. Both themes are designed, motion is state-only and honours
prefers-reduced-motion, and body text clears 4.5:1 in
both — --ink-4 appears only on icons, rules and disabled glyphs, never on a sentence.Provenance is marked inline: Shipped for what exists today, dashed for what does not. All names, dates, addresses, amounts, hashes and references are synthetic.