|
Jeremiah Long Memorial
National Conference
on Like-Kind Exchanges
Under Section 1031 IRC
Home
Register
Schedule
Speakers
Hotel
Details
2009
Speakers
Mary B. Foster
(Conference Co-Chair) is currently President of 1031 Services,
Inc., Bellevue, WA. She has been involved in numerous exchanges as attorney and
intermediary and she frequently lectures before professional groups and
investors on the topic of tax-deferred exchanges. Ms. Foster is co-author of
Tax-Free Exchanges Under § 1031, published by West Group. She is past
President of the Federation of Exchange Accommodators, a member of the ABA Tax
Section and Washington State Bar Tax Section and is former Subcommittee
Chairperson on the ABA Tax Section's Real Estate Committee for issues on 1031
Exchanges. Mary is a contributing author to Matthew Bender's Federal Tax
Service, Real Estate Tax Digest, The Journal of Pass-Through Entities, Business
Law Today, NYU Tax Institute and Journal of Accountancy. Mary
received her B.A. from the University of Michigan and her J.D. from Boalt Hall,
University of California, Berkeley.
Louis S. Weller
(Conference Co-Chair) is a Principal in Deloitte Tax, LLP, based in San
Francisco, CA, where he serves as National Director, Real Estate Transaction
Planning and also leads the firm's Like-Kind Exchanges practice group. Prior to
joining Deloitte, Lou practiced tax and business law for more than 20 years. He
is co-author of Real Property Exchanges, 3rd edition, published by California
Continuing Education of the Bar. A frequent speaker and author in the fields of
tax and business law, particularly relating to real estate tax subjects, Lou is
the past Chair of the ABA Tax Section's Real Estate Committee, a past Chair of
the Taxation Section of the Bar Association of San Francisco, past member of the
Executive Committee of the State Bar of California Taxation Section and is a
member of the American College of Tax Counsel. Lou serves as a supervising
editor of The Real Estate Tax Digest and is on the Advisory Board as well as
writing a regular column on Section 1031 for The Journal of Passthrough
Entities. He received his B.A. from Yale University and J.D. and Masters in
Public Policy degrees from the University of California, Berkeley.
Donna Crisalli joined Chief Counsel and the
Income Tax & Accounting Division in June 1995. She was appointed Special Counsel
to the Associate Chief Counsel (ITA) in December 2001. She served as
Senior Technician Reviewer in ITA Branch 2 from November 2006 to October 2008,
at which time she resumed the Special Counsel position. Prior to joining Chief
Counsel, Ms. Crisalli served 15 years as a Navy judge advocate until early
retirement. Her assignments included Deputy Director of the Appellate Defense
Division and three years as head of the Navy's tax program. Before
entering government service Ms. Crisalli was in private practice in New York
City.
Adam M. Handler
is a Principal in PricewaterhouseCoopers' National Tax Services and the leader
of its Like-Kind Exchange Tax Consulting Practice. Based in Los Angeles, CA.,
he specializes in structuring like-kind exchanges and other complex
transactions. As an attorney-advisor in the Treasury Department's Office of Tax
Policy, Adam wrote many of the current like-kind exchange rules and regulations.
He is a past Chair of the ABA Tax Section's Committee on Sales, Exchanges &
Basis, a member of the Government Relations Committee of the National
Association of Real Estate Investment Trusts and a frequent speaker on a variety
of real estate tax topics. Adam has written extensively on tax matters and has
had numerous articles published. He received his B.S. from Yale University and
his J.D. from Stanford Law School.
Howard J. Levine
is a partner in Roberts & Holland LLP in Washington, D.C. and
New York, N.Y.,. He is a former Assistant Branch Chief, Litigation Division,
Office of Chief Counsel, Internal Revenue Service. Howard has served as an
Adjunct Professor at Georgetown University Law School and George Washington
University Law School. He is a Contributing Editor of The Journal of Real Estate
Taxation, a Member of the Advisory Board of BNA Tax Management, and a past
member of the advisory board of the CCH Journal of Global Transactions. Howard
is an author of over 100 articles and publications including BNA Tax Management
Portfolio # 567-4th, Tax Free Exchanges Under Section 1031 and BNA Tax Management
Portfolio # 936, Limitation on Benefits of US Income Tax Treaties and a frequent
speaker at numerous tax institutes around the country, He is a former Chair of
the Committee on Sales, Exchanges and Basis of the American Bar Association Tax
Section and former subcommittee Chair of subcommittees on Like Kind Exchanges
and on U.S. Activities of Foreigners and Tax Treaties. Howard is a member of the
New York Bar and the District of Columbia Bar. He received a B.A. from Hunter
College, his J.D. cum laude from SUNY at Buffalo, and LL.M. (Taxation) from
Georgetown.
Richard M. Lipton
is a partner in the Tax Department of Baker & McKenzie, resident in the firm’s
Chicago office. He concentrates his practice on partnerships, L.L.C.s and other
pass-through entities and real estate transactions. Dick has served as tax
counsel to numerous major corporations in structuring joint ventures and real
estate transactions. He is a frequent speaker at tax conferences and is a
contributor and editor to various journals on tax matters, including the Journal
of Taxation, Journal of Pass-Through Entities and Journal of Partnership
Taxation. Dick is a past Chair of the ABA Tax Section, a past Chair of the
Chicago Bar Association Federal Taxation Committee and a Fellow and current
Chair of the American College of Tax Counsel. He received his B.A. from Amherst
College and earned his J.D. from the University of Chicago.
Robert D. Schachat
heads the Real Estate Group in the National Tax Department of Ernst & Young, LLP
in Washington, DC. He consults with clients in all federal income tax aspects of
real estate and partnerships. Bob has chaired several American Bar Association
Real Estate and Partnership Tax Subcommittees, including the Subcommittee on
Like-Kind Exchanges, and has served on the Executive Committee of the NY State
Bar Association Tax Section. He is Vice Chair of the Tax Policy Advisory
Committee of the Real Estate Roundtable, a member of the Advisory Board of the
Journal of Passthrough Entities, a member of the Board of Contributing Editors
and Advisers of The Journal of Real Estate Taxation and a member of the Tax
Management Advisory Board for Corporate Tax and Business Planning. Bob is a
frequent speaker at industry and tax conferences, a co-author of the CCH
treatise entitled "Taxation of REITs and UPREITs," and has published many
articles in prominent tax periodicals. He received his S.B. from Massachusetts
Institute of Technology (Phi Beta Kappa), his J.D. from Columbia Law School and
his LL.M. in taxation from New York University.
Back to Top
David Shechtman is a
partner and chairman of the Business Tax Group at Drinker Biddle
& Reath LLP in Philadelphia, Pennsylvania. He has developed a national practice
structuring and documenting like-kind exchanges of real estate and other assets
for real estate investors, exchange intermediaries, and major corporations. Mr.
Shechtman is the immediate past Chair of the Committee on Sales, Exchanges and
Basis of the American Bar Association's Tax Section. He is a regular speaker at
ABA Tax Section meetings and other tax conferences and has published articles in
the Journal of Real Estate Taxation, Journal of Taxation of Investments, Tax
Notes and the NYU Institute on Federal Taxation. Dave received a B.A. degree,
with high honors, in Economics from Swarthmore College in 1974, and a J.D.
degree from Cornell University Law School in 1977.
Martin E. Verdick
is a Managing Director of RSM McGladrey, Inc., based in Champaign, IL, with over
30 years of experience in the field of real estate taxation. Marty serves as the
firm's lead specialist for like-kind exchanges. He has been an instructor at RSM
McGladrey, Inc.'s national tax conference on the topic of advanced concepts in
like-kind exchanges and is a visiting lecturer in the Finance and Accountancy
departments at the University of Illinois and at the University of Illinois
School of Law. Marty has been a speaker for the Illinois Institute for
Continuing Legal Education on the subject of like kind exchanges. He is a
graduate of the University of Illinois and is a Certified Public Accountant.
Joyce Welch is a director in Deloitte’s
National Real Estate Tax Services Group, based in San Diego. Her professional
practice emphasizes tax planning for real estate and timber
acquisition/disposition transactions. Ms. Welch has practiced accounting and tax
services for over 20 years and has been involved in complex partnership tax
structuring and the development and implementation of deferred and reverse
like-kind exchanges, sale-leasebacks, and other capital gain preservation
strategies for REITs, private equity funds and other public and private owners
of real estate and timber assets. She also has extensive experience advising on
REIT qualification issues that are impacted by investment strategies and
financing arrangements, including transactions involving derivatives.
Back to Top
|
