Tres Equity, Inc., based in California, is an independent corporate intermediary focused exclusively on facilitating Tax-Deferred Exchanges of real property under Internal Revenue Code Section 1031. They offer expertise in Delayed, Improvement, and Reverse Exchanges. Heather Carpenter, the President of the company, emphasizes providing clients with the necessary resources and attention to ensure successful exchanges. The company highlights the benefits of exchanging, such as its potential to be economically tax-free, avoidance of mortgages in excess of basis, limitation or delay of recapture, estate building, increased leveraging, and improvement of depreciable base. There is no information provided about whether they are a member of the Federation of Exchange Accommodators.