IRC Section 1031 Tax Deferred Exchanges
- Recent Developments in IRC Section 1031
- Forward Exchange Mechanics
- Reverse Exchange Mechanics
- Critical Timelines and Boot Netting Rules
- Drop & Swap/Partnership Issues and other FAQ’s
For the comfort of our guests, a limited number of in-person seats are available. If you wish to attend in-person, we suggest notifying our office at your earliest convenience to reserve your seat. Walk-ins will be admitted as space allows. In-person registrations expire at the start of the presentation. We do ask that you arrive promptly; otherwise your reserved seat may be given to a walk-in attendee. In-person reservations are non-refundable unless cancelled prior to 3 pm one business day prior to the presentation. All registrations are assumed to be remote unless otherwise stated. To reserve your seat for the in-person option, please contact Ann Horn at Ann@SonomaCountyBar.org or (707) 542-1190 ext. 100 to transfer your remote registration to in-person.
Speakers
Mary Cunningham
President and Chief Executive Officer
Chicago Deferred Exchange Company
Mary Cunningham, President and Chief Executive Officer of Chicago Deferred Exchange Company (CDEC), is responsible for a staff dedicated to providing trust and consulting services to attorneys, accountants, real estate and tax professionals nationwide. Ms. Cunningham brings more than 25 years of exchange expertise in the field of LKE services. Her experience comes from direct involvement with thousands of tax-deferred exchanges of diverse assets, including FCC Licenses, Trademarks, Commercial Aircraft, Pipelines, Automobile Fleets and every type of real property. Ms. Cunningham is a frequent lecturer at real estate and tax forums across the country on the topic of tax-deferred exchange strategies and has represented her industry on various legislative issues with the IRS National Office, members of the House of Representatives and the United States Senate. Ms. Cunningham earned her B.S. in Finance from Miami University in Oxford, Ohio and is a 1996 graduate of the American Bankers Association National Graduate Trust School and holds the Certified Exchange Specialist® designation. Ms. Cunningham is also past President of the Federation of Exchange Accommodators (FEA), and currently serves as co-chair of the Government Affairs Committee. Ms. Cunningham meets frequently with members of the U.S. Congress and Senate to discuss the importance of IRC Section 1031.
Teresa Fluegel, CES®
Executive Vice President
Chicago Deferred Exchange Company, A Wintrust Company
Teresa Fluegel is an Executive Vice President at Chicago Deferred Exchange Company, A Wintrust Company providing national Qualified Intermediary and Exchange Accommodation
Titleholder services under Internal Revenue Code Section 1031.
Since 2004, Teresa has held the Certified Exchange Specialist® designation and brings more than 25 years of experience and expertise to her field. Teresa works with attorneys, accountants,
commercial real estate professionals and investors seeking to defer tax using Section 1031.
Teresa is a seasoned expert in navigating the intricacies of exchanges based on her involvement in thousands of transactions including: forward-delayed exchanges, reverse exchanges and buildto-suit exchanges.
Teresa is a frequent instructor of accredited 1031 courses to law firms and accounting firms, as well as national trade associations including CREW, CCIM, SIOR, Federation of Exchange Accommodators, and ProVisors. She has participated in several panel discussions including the California Real Property Retreat and at UC Berkeley