We are opening accounts for Intermediaries of 1031 Exchanges. These go into an "escrow" account format and are titled "ABC 1031 Services Inc Escrow for Adam Smith". These are interest bearing accounts, but we're told that the interest earned is to be paid to the Intermediary, as part of their fee agreement with the client. Usually on an escrow account, the interest is paid to the party for whom the escrow is held, generally an attorney's client. In the case of these 1031 escrows, is there a problem with us, 1)titling them like escrow accounts, and 2) setting the company up as the interest recipient and reporting the interest under its name and EIN?