2008 Speaker List

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 2008 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.

David C. Montgomery (Conference Co-Chair and Co-Sponsor Representative) is President of Montgomery Advisers, LLC, a private consulting firm based in Philadelphia, PA, specializing in the development of comprehensive investment plans through Section 1031 structuring, Section 1031 non-safe harbor equity investment and joint venture equity investment. Montgomery Advisers, LLC, works with banks, accounting firms, law firms, real estate brokers and qualified intermediaries. Montgomery had a 36-year career with the Capital Markets Group of Wachovia Securities. He developed and managed the Like-Kind Exchange Services of Wachovia Securities and participated in structuring exchanges for a wide range of publicly and privately held companies and individual investors. Mr. Montgomery received his B.A. from Michigan State University and an M.B.A. from Widener University. 

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.  A frequent speaker and author in the fields of tax and business law, particularly relating to real estate tax subjects, he 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 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 editorial board of The Journal of Pass-Through Entities. He is co-author of Real Property Exchanges, 3rd edition, published by California Continuing Education of the Bar. 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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Dennis Tingey is a managing director with PricewatershouseCoopers LLP working as part of their Washington National Tax practice. From 2006 to 2008 he worked as a Tax Specialist with the Tax Legislative Counsel's office in the Department of Treasury focusing on tax accounting issues. He recently left government service as the person at Department of Treasury most closely associated wiht the 468B regulations and 1031 issues in general.  Mr. Tingey began his career with the Coopers and Lybrand in Phoenix in 1994. After completing law school in 1999, he moved to Washington DC to become a part of PricewaterhouseCoopers' Washington National Tax Office. Dennis has participated as an instructor/panelist in various L&E programs at both the national and local level for groups such as the TEI, ABA, and AICPA. He has published a number of articles related to accounting method developments and co-authored a rewrite of the BNA tax portfolio on accounting methods. Dennis earned his law degree, Masters in Taxation, and Bachelor of Science in accounting from Arizona State University. He, his wife and their seven children currently reside in Phoenix, AZ.

Bradley T. Borden is an Associate Professor at Washburn University School of Law in Topeka, Kansas, and Of Counsel with the San Antonio, Texas, law firm of Oppenheimer, Blend, Harrison & Tate, Inc.  He has authored or co-authored over thirty articles on Section 1031 and related tax topics and is the author of two books on Section 1031 - Tax-Free Like-Kind Exchanges (Civic Research Institute 2008) and Tax-Free Swaps: Using Section 1031 Like-Kind Exchanges to preserve investment net-worth (DNA Press 2007).  Brad is the Chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation. He earned a J.D. and LL.M. in Taxation from the University of Florida, Frederic G. Levin College of Law and a B.B.A. and M.B.A. from Idaho State University.

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 acquisition 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 of the Coif), and his LL.M. (Taxation) from New York University in 1979.

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, he wrote many of the current like-kind exchange rules and regulations. Mr. Handler 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. Adam received his B.S. from Yale University and his J.D. from Stanford Law School.

Stephen M. Renna is President of The National Association of Real Estate Investments Managers (NAREIM), the nation's preeminent professional association for real estate investment management companies. Mr. Renna specializes in tax, judicial and campaign finance issues. Until taking the position in June 2008, Steve served as Senior Vice President of The Real Estate Roundtable. Mr. Renna has also served as counsel for a government relations firm in Washington, DC, an attorney in private practice and an assistant to a member of Congress. Steve received his law degree from Catholic University's Columbus School of Law in Washington, DC and a B.A. cum laude in political science from Fairfield University. 

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 and has served on the Executive Committee of the NY State Bar Association Tax Section. He is 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.

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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 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.

Stephen J. Toomey joined the Internal Revenue Service Office of Chief Counsel in 1984 and is presently a Senior Counsel in the Office of Associate Chief Counsel, Income Tax and Accounting in Washington, DC, where part of his responsibilities include participation in and review of Section 1031 guidance projects. Mr. Toomey received his B.S. in Accounting from St. Francis University and his J.D. from Catholic University of America.

Martin E. Verdick is a Managing Director of RSM McGladrey, Inc., based in Champaign, IL, with over 26 years of experience in the field of real estate taxation. Mr. Verdick 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 and is a contributing author to The Journal of Pass-Through Entities. Marty is a graduate of the University of Illinois and is a Certified Public Accountant.

Joyce L. Welch is a Director with Deloitte Tax, LLP's National Real Estate Tax Services Group based in San Diego, CA. Her professional practice emphasizes tax planning for real estate companies. Ms. Welch has practiced accounting and tax services for over 20 years and has been involved in complex partnership tax structuring and the development of asset disposition strategies including LKE transactions, sandwich leases and synthetic leases for REITs and other owners of real estate assets. Joyce has been a featured speaker at several industry conferences in the like-kind exchange area and has published articles in the Real Estate Tax Digest and Tax Management. She co-authored the 2001 and 2002 update of Real Property Exchanges, 3rd ed. (California Continuing Education of the Bar). She holds a B.A. from Arizona State University.

Fred Witt is the National Director, Real Estate Tax Services, with Deloitte in Phoenix. He is a principal in Deloitte Tax LLP. Fred is co-author of Real Estate Investment Trust, 742-2nd T.M. Portfolio, as well as a co-author of Collier on Bankruptcy Taxation, published by Matthew Bender. He is a frequent speaker on tax subjects and former chair of the American Bar Association Tax Section Real Estate Committee Mr. Witt holds a B. S. from Nebraska Wesleyan University and a J.D. from University of Nebraska College of Law, LL.M. (in taxation) New York University. Fred was the Attorney-Advisor for Judge Irene F. Scott, United States Tax Court, Washington D.C.

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