HOME     |    3-DAY NATIONAL CONFERENCE

Jeremiah Long Memorial National Conference

on Like-Kind Exchanges Under Section 1031 I.R.C.

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Announcement

2011 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 Thomson Reuters/West.  She is past President and Board Member of the Federation of Exchange Accommodators, a member of the ABA Tax Section, Committee on Sales, Exchanges and Basis, and Washington State Bar Tax Section. Mary is a contributing author to Matthew Bender's Federal Tax Service, Real Estate Tax Digest, Journal of Passthrough 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 University of California, Berkeley Law.

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 serves on the Advisory Board as well as writing a regular column on Section 1031 for The Journal of Passthrough Entities.  He is 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 received his B.A. from Yale University and J.D. and Masters in Public Policy degrees from the University of California, Berkeley.

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Eugenio J. Alemán is a Director and Senior Economist at Wells Fargo Securities, LLC.  He forecasts national, regional, and international economic trends.  His primary focus is the United States, including interest rates and the economies of Texas and Arizona.  Eugenio is also an expert on the economies of Mexico, Brazil and Argentina.  Within that area, his specialties include the economies of border towns that trade with Mexico and the Maquiladora manufacturing sector along the U.S.-Mexican border.  Eugenio is based in Charlotte, North Carolina. 

Eugenio joined Wells Fargo Securities, LLC, in his current position in 2005.  Before coming to Wells Fargo Securities, LLC, Eugenio was the general manager of a restaurant in Puerto Rico from 1985 until 1990.  From 1995 until 1996 he was a professor of economics and director of the M.B.A. program at the Inter-American University in Puerto Rico and from 1996 until 1998 he worked for the petroleum industry in Argentina.  He has been an adjunct professor of economics at Drexel University in Philadelphia since 1999 and now only teaches on-line economics courses for the university.  From 1998 until 2005, he worked at Global Insight, one of the most important economic forecasting and consulting firms in the U.S. as Managing Director for its Latin America Services.

Eugenio earned a bachelor's degree in political science from the Universidal Del Salvador in Buenos Aires, Argentina, an M.B.A. with a concentration in marketing from the Inter-American University in Puerto Rico, and an M.A. and doctorate in economics with an emphasis in economic development and international trade and finance from Florida International University.

Eugenio's commentaries have appeared in national publications such as the Wall Street Journal, Los Angeles Times, San Francisco Chronicle, Washington Post, and USA Today, as well as many national and international media outlets including Associated Press, Reuters, and Bloomberg News.  He has also made appearances on CNBC and in U.S. Hispanic media outlets.

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Donna Crisalli joined Chief Counsel and the Income Tax & Accounting Division in June 1995.  She was appointed Special Counsel to the Associate Chief Counsel (IT&A) 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.

Terence F. Cuff is a tax partner at Loeb & Loeb, LLP, Los Angeles, CA.  He has been practicing federal income tax law since 1977.  He represents clients in a broad range of partnership tax and real estate tax transactions, particularly designing tax-optimized asset and entity acquisitions and disposition strategies.  Mr. Cuff is a prolific author and regularly lectures at tax institutes and seminars across the country.  Terry received his B.A. from the University of California, Santa Cruz in 1974, his J.D. from the University of Southern California in 1977 (Order oft eh Coif), and his LL.M. (Taxation) from New York University in 1979.

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Charles H. Egerton is a founding partner in the law firm Dean, Mead, Egerton, Bloodworth, Capouano & Bozarth, P.A., located in Orlando, FL.  He received his undergraduate degree from Emory University, his law degree from The University of Florida and an LLM in Taxation from New York University.

Mr. Egerton is the current Chair of the American Bar Association Tax Section.  He is also a former Vice Chair (Committee Operations) of the ABA Tax Section and a former Chair of its Committee on Partnership Taxation.  Mr. Egerton is a Fellow and former Regent of the American College of Tax Counsel, and is a Fellow in the American Bar Foundation.  He is also a former Chair of both The Florida Bar Tax Section and The Florida Bar Tax Certification Committee.  Mr. Egerton was the 1998 recipient of The Florida Bar Tax Section's Gerald T. Hart Award recognizing him as the outstanding tax attorney in the State of Florida.  He is also a Trustee and former Chair of the Southern Federal Tax Institute.

Mr. Egerton is a frequent lecturer on tax topics.  In addition, he is the author of various articles on tax topics in publications such as NYU Institute on Federal Taxation, University of Miami Institute on Estate Planning, Journal of Taxation, Journal of Passthrough Entities, Business Entities, The Tax Lawyer, Journal of Partnership Taxation, Florida Bar Journal, and University of Florida Law Review.

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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 (Phi Beta Kappa, Summa cum Laude, Honors in Chemistry) and his J.D. from Stanford Law School.

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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.

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. Mr. Schachat 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 and as Vice Chair of the Tax Policy Advisory Committee of the Real Estate Roundtable.  He is 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. Mr. Schachat 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) in 1973, his J.D. from Columbia Law School in 1976 and his LL.M. in taxation from New York University in 1981.

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David Shechtman is chair of the Business Tax Team in the Corporate and Securities Practice Group at Drinker Biddle & Reath LLP in Philadelphia, PA.  His practice includes a wide range of federal, state and local tax matters, including tax aspects of mergers, acquisition and recapitalizations; S corporations and partnerships; and administrative appeals of federal, state and local tax controversies.  He has developed a national practice in the area of like-kind exchanges of real estate and other assets.  In his capacity as counsel to taxpayers and various exchange intermediaries, David has structured and documented hundreds of like-kind exchange transactions for major oil and gas, telecommunications and transportation companies, as well as REITs and smaller real estate owners.

 An active member of the Section of Taxation of the American Bar Association, David served as Chair of the Committee on Sales, Exchanges and Basis from 2005 to 2007.  David is a former officer of the Philadelphia Bar Association's Tax Section and has chaired several committees which comment on proposed federal and state regulations.  He is a fellow of the American College of Tax Counsel.  David is admitted to practice in Pennsylvania.

David frequently speaks and writes on the subject of like-kind exchanges and other tax topics and has been quoted on tax issues in the Wall Street Journal and other business publications.  He has spoken at all fifteen National Conferences on Like-Kind Exchanges sponsored by the Center for Professional Seminars, numerous meetings of the ABA Tax Section, and various programs sponsored by the Pennsylvania Bar Institute and the NYU Federal Tax Institute.  He recently presented at an ABA webcast on “Tax Issues for Ponzi Scheme Victims.”  David’s publications include:  Will Series LLCs Master the Domain of Reverse Exchanges? Journal of Taxation of Real Estate (forthcoming 2011); Someone Made Off With My Money, Now What? Journal of Taxation of Investments, Summer 2009; Like-Kind Exchanges and Bankrupt Intermediaries, Tax Notes July 6, 2009; IRS Provides Exchange Deadline Relief for Disaster Victims and (Perhaps) a Remedy for Others, Journal of Real Estate Taxation, Volume 32/Issue 4, Third Quarter 2005, and Reverse and Build-to-Suit Like Kind Exchanges, Proceedings of the New York University 59th Institute on Federal Taxation, Fall 2001.  He also is the author of the chapters on federal and Pennsylvania taxes in the West publication Pennsylvania Forms and Commentary - Business Organizations. 

A 1974 graduate of Swarthmore College, David received his bachelor's degree, with high honors, in economics.  An active participant in undergraduate activities, he served as an editor of the campus newspaper and played on the varsity basketball team.  David earned his J.D. degree from Cornell University Law School in 1977.  While in law school, he was a moot court finalist and won the Evidence Prize for the best evidence exam.  David and his wife live in Wynnewood, Pennsylvania and have two adult daughters, one a teacher in the Philadelphia area and the other an attorney in New York City.

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Derrick M. Tharpe is a Vice President with Wells Fargo 1031 Exchange Services in Winston-Salem, NC where he is a Senior Exchange Specialist.  His responsibilities include consulting with attorneys, accountants, bankers, and clients regarding IRC §1031 like-kind exchanges.

Mr. Tharpe received his undergraduate degree in 1989 from Catawba College, in Salisbury, NC where he earned dean’s list honors with a B.A. in Political Science and Business Administration.  He was also a member of the Student Honor Court and played varsity basketball for 4 years under head coach Sam Moir.  Mr. Tharpe received his law degree from the University of North Carolina School of Law in 1992, and is licensed to practice law in both North Carolina and South Carolina.  Prior to joining Wells Fargo Exchange Services in 1998, Mr. Tharpe was a practicing attorney at law primarily focused on real estate related matters.  He is a member of the North Carolina Bar Association, Section on Taxation, as well as the American Bar Association’s Section on Taxation.  He is also a member of the ABA Tax Section’s Sales, Basis & Exchange Committee, as well as the Subcommittee on §1031 Like Kind Exchanges.

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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 L. 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. 

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