Eleventh Annual National Conference on
Under §1031 I.R.C.”
A Comprehensive Two-Day Seminar on the Best Remaining
Tax Strategy for the Disposition of Capital Assets
The Speakers participating in this conference are the
country’s leading authorities on exchanging
and current exchanging issues.
October 26-27, 2006
La Quinta, California
At the beautiful
Resort & Club
NO TEi ONE DAY BASIC/REFRESHER COURSE ON
P E CIAL §1031 EXCHANGES • OCTOBER 25
iOF S See Brochure and One-Day Registration Form Inside
Accreditation: Prior Section 1031 seminars have received accreditation from most
states with mandatory continuing legal and accounting education requirements, as well
as accreditation from the Federation of Exchange Accommodators for CES credits.
Attendees should arrange for credits through their local jurisdictions and the FEA.
CPE Credits: CPS is registered with the National
Association of State Boards of Accountancy (NASBA)
as a sponsor of continuing professional education on
Center for the National Registry of CPE Sponsors. State boards
Professional have final authority on the acceptance of individual
Seminars courses for CPE credit. Complaints regarding registered
sponsors may be addressed to the National Registry of
CPE Sponsors, 150 4th Ave. N., Ste. 700, Nashville,
TN 37219-2417. Web site: www.nasba.org (CPE Credits to
★ EXTENSIVE COURSE MATERIALS! be awarded is 14.)
PROGRAM DAY ONE
Thursday, October 26, 2006
8:00 Registration and Continental Breakfast
9:00 Program Overview. Lou Weller
9:15 Recent Developments: Overview of Cases, Legislation and Rulings in the past year. Mary Foster
9:45 Dealer Property and Section 1031: Defining and planning for the exchange of property potentially excluded from exchange treatment.
Thomas Glynn, Robert Schachat, Joyce Welch
11:00 Advanced Structures for Exchanges Involving Partnerships: Current thinking on planning for partnership dispositions and acquisitions.
Adam Handler, David Shechtman, Lou Weller
12:00 Lunch with Speakers
2:00 Are You TIC-ed Yet?: Do TIC programs deliver what they promise? Analyzing the pros and cons of TIC structures. Terry Cuff, Dick
Lipton, Louis Rogers
3:15 Exchanges of Intangibles & Other Multiple Property Exchange Issues: Implications of recent guidance on intangible exchanges and
planning issues for structuring multi-asset exchanges. Kelly Alton, Mary Foster
4:00 The View from Washington. Donna Crisalli, Dave Franasiak, Adam Handler, Dick Lipton, Robert Shachat
5:00 Reception for all Attendees — Sponsored by Wachovia
PROGRAM DAY TWO
Friday, October 27, 2006
7:30 Continental Breakfast
TRACK “A” TRACK “B”
8:30 Regulation of Intermediaries and Deferred Exchange 8:30 Section 1031 and REITs: Special uses of exchanges by
Arrangements: The whys and wherefores of the debate REITs, including “1031-721” transactions, prohibited
over IRC Section 468B proposed regulations. transaction implications, built-in gain issues and more.
Mary Foster, Lou Weller Adam Handler, Robert Schachat
9:20 Break 9:20 Break
9:30 Identification Issues in Deferred and Reverse Exchanges: 9:30 Debt: Role of Financing in Exchanges including CMBS debt
Continuing conundra 15 years after adoption of the deferred issues, post-exchange refinancings and treatment of unsecured
exchange identification rules. Kelly Alton, Donna Crisalli debt. Terry Cuff, Thomas Glynn
10:20 Break 10:20 Break
10:30 Net Lease Marketplace: Net leased properties are a common 10:30 State and Local Tax Issues: Review of planning approaches to
exchange “currency.” What are the essential characteristics of transfer tax, “clawback” and entity level state tax regimes, state
this market? Jeff Fleischer, Bruce MacDonald audit issues. Marty Verdick, Joyce Welch
11:20 Break 11:20 Break
11:30 Reverse Exchanges: Latest planning techniques and issues 11:30 Corporate Planning: Use of Exchange Transactions in
associated with reverse and build to suit exchanges. Corporate Merger and Acquisition Transactions.
Mary Foster, David Shechtman Adam Handler, Lou Weller
12:20 Lunch on Your Own 12:20 Lunch on Your Own
2:00 Roundtables with speakers to discuss hypothetical exchange transactions: Speakers will divide into groups for discussion of
hypothetical transactions and questions submitted by attendees
3:30 General Session: Questions and Wrap Up on All Topics. All Speakers
COURSE LEVEL: This seminar is presented at the intermediate to advanced level for experienced professionals, including attorneys, accountants, real
estate brokers, investors, title insurers, corporate tax and management executives and lenders. There are no prerequisites required.
SPONSORS: CENTER FOR PROFESSIONAL SEMINARS, INC. has presented the “Like-Kind Exchanges Under §1031 I.R.C.” seminar in major
cities nationwide since 1991, and sells materials on Tax Free Exchanging. WACHOVIA SECURITIES is also a co-sponsor of this seminar. For
information on WACHOVIA SECURITIES, contact: David C. Montgomery (267) 321-6228.
QUESTIONS? Contact Venita Bishop @ Center for Professional Seminars, Inc.: TEL: (425) 454-9449; E-MAIL: email@example.com
RECORDING: Audio and videotape recording of the program is strictly prohibited without prior written approval.
SEMINAR WRITTEN MATERIALS: Copies of the written materials prepared by the speakers for this program are available for purchase
exclusively from Center for Professional Seminars, Inc. To order, please check the box on the Registration Form for “Course Manual Only”
and enclose your check or credit card information. Materials will be shipped via UPS ground (No P.O Boxes, please) following the presentation
of the seminar.
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 West. She is a member of the ABA
Tax Section and Washington State Bar Tax Section. Ms. Foster 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. She is a
Board member and President Elect of the Federation of Exchange Accommodators. Ms. Foster 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) has had a 31-year career with the Capital Markets Group
of Wachovia Securities, based in Philadelphia, PA. He developed and has managed the Like-Kind Exchange Services of Wachovia
Securities and has participated in structuring exchanges for many of the nation’s largest multi-national corporations as well as a wide
range of publicly and privately held companies and individual investors. Mr. Montgomery has worked extensively with exchanges in-
volving Reverse Parking, Forward Parking, Leasehold Exchanges, Undivided Interests in Fee and Leasehold positions, Estate Planning
and use of corporate cash management and Electronic Data Interchange in high volume personal property transactions. 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 in
1999, Mr. Weller 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, as well as a
past Chair of the Taxation Section of the Bar Association of San Francisco. Mr. Weller 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. Mr. Weller received his B.A. from Yale University and J.D. and Masters
in Public Policy degrees from the University of California, Berkeley.
Kelly E. Alton is a Senior Manager with the Washington National Tax Practice of Deloitte Tax, LLP. Prior to joining Deloitte & Touche,
Ms. Alton practiced tax law for over 20 years. She was in private practice in Chicago and New York and subsequently with the National
Office of the Internal Revenue Service Office of Chief Counsel. At the IRS, she concentrated on like-kind exchange and tax accounting
issues. Ms. Alton is a frequent speaker and author on these topics. She is the Chair of the Section 1031 Subcommittee of the Sales,
Exchanges and Basis Committee of the ABA Tax Section. Ms. Alton received a B.A. from Boston University and a J.D. from Harvard
Donna Crisalli is Special Counsel to the Associate Chief Counsel (Income Tax & Accounting), IRS, Washington, DC, where one of her
responsibilities is Section 1031 guidance projects. She received her B.A. and J.D. degrees from New York University and an L.L.M.
(Taxation) from Georgetown University.
Terence F. Cuff is the Chairman of the Tax Department of 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 has been listed as one of the outstanding tax attorneys in the
United States by Woodward/White, one of the most prominent one hundred business attorneys practicing in Los Angeles County by the
Los Angeles Business Journal, as well as one of the outstanding tax attorneys in California by California Law Business. He is a prolific
author and regularly lectures at tax institutes and seminars across the country. Mr. Cuff received his B.A. from the University of Cali-
fornia, 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.
Jeffrey Fleischer is Senior Vice President of Acquisitions with Spirit Finance Corporation, a real estate investment trust, (NYSE:SFC)
with a background in finance, credit, sales and consulting. His primary responsibility at Spirit has been to preside over $2.5 billion of
acquisitions of single tenant retail and industrial assets since the company started acquiring real estate in December 2003. Prior to joining
Spirit, Mr. Fleischer served in an acquisition capacity for Franchise Finance Corporation of America (NYSE:FFA) which was sold to a
division of GE Capital for $2.1 billion in August 2001. Jeffrey started his career as a credit officer for the Chase Manhattan Bank, N.A.
He has a bachelor’s degree in Economics and Philosophy from Boston University and an MBA in Finance from Washington University
in St. Louis.
David E. Franasiak, currently chief lobbyist for the Federation of Exchange Accommodators, became a partner of Williams & Jensen,
P.C., Washington, DC, in 1992. He is engaged in a legislative and administrative practice focused on tax, securities, financial institutions,
natural resources and environmental issues. He has lectured on securities and equity market structure issues at the University of Buffalo
School of Law and the Graduate School of Business. Prior to joining the firm, Mr. Franasiak served as Staff Director to the Tax Over-
sight and Capital Formation Subcommittee of the U.S. House of Representatives and as Tax Director at the U.S. Chamber of Commerce.
Mr. Franasiak was formerly a principal in the Office of the Chairman at Ernst & Young on tax, securities and financial institution issues.
He received a B.A., an M.B.A. and a J.D. from the State University of New York at Buffalo.
Thomas V. Glynn is a Partner in the Tax Practice Group at Wolf, Block, Schorr and Solis-Cohen in New York, NY. He focuses on Federal
tax issues involved in mergers and acquisitions; partnerships and joint ventures involved in real estate and venture capital transactions;
like-kind exchanges; and the taxation of financial instruments. He has handled a wide range of complex commercial transactions and
numerous complex corporate financial transactions, including the defeasance of property securing a multiple-property REMIC securitized
FACULT Y (continued)
mortgage, and numerous conduit financing transactions. He is the revision author of Federal Taxes Affecting Real Estate, sixth edition,
Matthew Bender, 2002 and has served on the editorial board of The Tax Lawyer. Mr. Glynn received his B.S.from St. Francis College
and his LL.B. from Harvard Law School.
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 regu-
lations. 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. Mr. Handler has written extensively on tax matters and has had numerous articles published. Mr. Handler received his B.S. from
Yale University and his J.D. from Stanford Law School.
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. He has served as tax counsel to numerous
major corporations in structuring joint ventures and real estate transactions. Mr. Lipton 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. He is a past Chair of the ABA Tax Section, a past Chair of the Chicago Bar Association Federal
Taxation Committee and a Fellow and Regent of the American College of Tax Counsel. Mr. Lipton received his B.A. from Amherst
College and earned his J.D. from the University of Chicago.
Bruce S. MacDonald is Co-Founder and President of Net Lease Capital Advisors, Inc. Mr. MacDonald has worked in the real estate
investment field for the last 25 years. In 1996, he joined partner Douglas F. Blough to start Net Lease Capital Advisors, where they apply
the expertise they had developed as principal investors to solve a variety of tax concerns faced by property owners. Net Lease Capital
Advisors is a boutique real estate investment and advisory firm offering sophisticated capital gains tax solutions for owners of property
with low tax basis. The firm has closed over $4 Billion through its advisory programs. Additionally, Net Lease Capital Advisors actively
acquires net lease properties for its own account as well as with institutional joint venture partners. Mr. MacDonald received his B.A.
from Dennison University.
Louis J. Rogers is President and a Director of Triple Net Properties, LLC. Formerly a partner with the Hirschler Fleischer law firm in
Richmond, Virginia (1987-2004), Louis is active in many real estate security trade groups, serving as Chair of the Investment Program
Association (direct placement trade association) Section 1031 Exchange Committee, founding Director and Chair of the Legislative and
Regulatory Committee of Tenant in Common Association, and the Real Estate Committee of the American Bar Association’s Tax Section.
In addition, Mr. Rogers is a NASD - registered principal with NNN Capital Corp., the broker-dealer affiliate of Triple Net Properties.
He earned a J.D. from the University of Virginia (1984), a B.A. (with Honors) and M.A. in Jurisprudence from Wadham College,
Oxford University (1981, 1985), and a B.A. in Political Science from Northeastern University (1979).
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. 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), his J.D. from Columbia Law School
and his LL.M. in taxation from New York University.
David Shechtman is a partner in the Tax Department at Drinker Biddle & Reath LLP, Philadelphia, PA. He currently serves as Chair
of the ABA Tax Section’s Committee on Sales, Exchanges and Basis. His practice includes a wide range of federal, state and local tax
matters. He has structured and documented numerous like-kind exchange transactions for major oil and gas, telecommunications and
railroad companies. He frequently writes on tax topics and also lectures at Pennsylvania Bar Institute seminars and various conferences on
tax law. Mr. Shechtman received his B.A. from Swarthmore College and earned his J.D. degree from Cornell University Law School.
Martin E. Verdick is a Managing Director of RSM McGladrey, Inc., based in Champaign, IL, with over 25 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. He 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. He 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 15 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. Ms. Welch 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.
on §1031 Exchanges
october 25, 2006
tAx DEfErrED ExchANgES PLEASE NotE:
❖ A tax deferred exchange is simply a method by which Please see
a property owner trades one property for another
without incurring immediate tax liability.
Two & Three Day
❖ A sale and reinvestment is converted into an exchange regisTraTion Form
under Section 1031 I.R.C. by complying with the stat-
ute, regulations, and cases. By exchanging, immediate if you want to register for
tax liability is avoided.
the refresher seminar plus
what y will Learn:
ou Two Day advanced seminar
❖ Tax Consequences of Exchanging
❖ Specific Requirements for Valid Exchanges
❖ The Parties Involved in the Exchange
❖ The Safe Harbors
❖ Types of Exchanges Included with each
❖ Reverse and Improvement Exchange Basics refresher seminar
❖ Seller Financing, Partnerships and Tenancy in Com- registration are over
mon Basics 170 pages of text,
forms and analysis.
We welcome your real estate exchange questions.
Please bring them to the seminar.
The book “Tax Free Exchanges Under §1031,”
co-authored by Mary B. Foster and
Jeremiah M. Long, will be available for
who should attend:
purchase at the seminar.
Attorneys, accountants, real estate agents, tax advisors
and anyone dealing with clients owning investment NOTE: This book is not included as part of the course materials.
real estate. There are no prerequisites required.
ABoUt oUr rEfrEShEr SEmiNAr SchEDULE
8:30 a.m. REGISTRATION & Continental Breakfast
Mary B. Foster 9:00 a.m. Overview and Statutory Requirements
Mary B. Foster is currently President of 1031 Services, Inc., Bellevue, WA. of Section 1031 I.R.C.
She has been involved in numerous exchanges as attorney and intermediary, • The qualified purpose requirement
and she frequently lectures before professional groups and investors on the • The like-kind requirement
topic of tax-deferred exchanges. Ms. Foster is co-author of Tax-Free Exchanges • The exchange requirement
Under § 1031, published by Thomson West. She is a member of the ABA Tax • Same taxpayer requirement
Section and Washington State Bar Tax Section. Ms. Foster is a contributing 10:30 a.m. BREAK
uthor 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 10:45 p.m. Related Party Rule
Accountancy. She is a Board member and President Elect of the Federation of Tax Consequences of Exchanging
Exchange Accommodators. Ms. Foster received her B.A. from the University • Realized and Recognized Gain
of Michigan and her J.D. from Boalt Hall, University of California, Berkeley. • Boot and boot offset rules
• Partial exchanges
Martin e. VerdiCk • Selling expenses
Martin E. Verdick is a Managing Director of RSM McGladrey, Inc., based • Re-financing: Before and after
in Champaign, IL, with over 25 years of experience in the field of real estate • exchanging
taxation. Mr. Verdick serves as the firm’s lead specialist for like-kind • Liability netting rules
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 Deferred Exchanges Under the 1991
a visiting lecturer in the Finance and Accountancy departments at the Uni- Regulations
versity of Illinois and at the University of Illinois School of Law. He has been • Identification and receipt provisions
a speaker for the Illinois Institute for Continuing Legal Education on the 12:15 p.m. LUNCH
subject of like kind exchanges and is a contributing author to The Journal of
Pass-Through Entities. He is a graduate of the University of Illinois and is a 1:30 p.m. Deferred Exchanges Under the 1991
Certified Public Accountant. Regulations (continued)
• Concept of constructive receipt
• Safe Harbors
• Disqualified persons
TUITION: The Refresher Seminar fee of $600.00 per person includes Reverse and Improvement Exchange
admission to the seminar, a copy of the course materials, lunch, Basics
coffee/beverage services at breaks. • Safe harbor reverse exchanges
CREDITS: Prior Section 1031 seminars have received accreditation from • Improvement exchanges
most states with mandatory continuing legal and accounting education 3:00 p.m. BREAK
requirements. For additional information, contact the center for
Professional Seminars at 425/454-9449. 3:15 p.m. Reverse and Improvement Exchange
CPE Credits: CPS is registered with the National Association of State
Boards of Accountancy (NASBA) as a sponsor of continuing professional • Combination reverse and deferred
education on the National Registry of CPE Sponsors. State • exchanges
boards have final authority on the acceptance of individual • Non safe harbor reverse exchanges
courses for CPE credit. Complaints regarding sponsors may 3:30 p.m. Seller Financing, Partnerships and
be addressed to the National Registry of CPE Sponsors, 150 Tenancies in Common Basics
Fourth Avenue North, Suite 700, Nashville, TN 37219-2417.
4:30 p.m. ADJOURNMENT
Web site: www.nasba.org.
ONE DAY Basic/refresher course on §1031 Exchanges
REGISTRATION FORM PLEASE “” THE APPROPRIATE BOXES
SEMINAR: ❑ I/we wish to attend. Enclosed is our payment for __________ Refresher Seminar registration(s) @ $600 each.
PAYMENT: ❑ I am unable to attend. Please send me the Refresher course materials only. Enclosed is my payment of $70 plus $5 for
shipping and handling charges for a total of $75.
Name (first) (mi) (last) Phone
Indicate method of payment, include your check or charge card information. Registration for this seminar is $600 per person. Course materials only are $75.
Make checks payable to Center for Professional Seminars, Inc. (CPS).
Enclosed is $ BY: ❑ Check ❑ VISA/MC ❑ AMEX Card No. Exp.
Name on Card (please print) Signature
MAIL or FAX To: Center for Professional Seminars QUESTIONS? Call 425/454-9449 • Fax: 425/637-2873
40 Lake Bellevue Dr., Suite 101 • Bellevue, WA 98005 • Fax: 425/637-2873 Email: CPS@1031services.com
For complaints, please contact our office at address above.
HOTEL RESERVATIONS: By special arrangement, La Quinta Resort & Club has
resort casitas available for seminar registrants at the group rate of $190, if reservations
are made by September 26, 2006. Under the terms of the contract with the hotel, we are
required to advise you of the following:
Group rate is subject to California tax (currently 11%), plus .045% California Tourism
Assessment Fee per room, per night, plus a $20 daily resort fee, which includes unlim-
ited use of Fitness Center, in-room coffee service, housekeeping gratuity, high speed
internet access, shuttle transfers to resort golf courses, local and 800 phone calls, daily newspaper). There will also be a
porterage fee of $6.00 in and $6.00 out, per person, per room.
Rooms are casita style and are situated in the central garden area of the property. Each casita has a private patio and moun-
tain and/or garden views and feature 24-hour room service, mini-bar, entertainment center for cable TV and game module,
full length mirror, terry cloth bathrobes, hair dryer, iron and ironing board. To make reservations at the hotel, contact the
hotel directly–Toll free: (800) 598-3828. Check the hotel web site at www.laquintaresort.com. When making reservations,
refer to the “Like-Kind Exchanges” conference to be held October 26-27, 2006. Remember to make your reservations by
September 26, 2006, for the special rate!
TWO & THREE DAY REGISTRATION FORM
V To REGISTER ONLINE: www.1031services.com
W To REGISTER by FAX: (425) 637-2873 (Please use one registration form per person.)
✉ To REGISTER by MAIL: Center for Professional Seminars, Inc. – 40 Lake Bellevue Dr., Ste. 101, Bellevue, WA 98005
QUESTIONS? Call (425) 454-9449 OR Email: firstname.lastname@example.org
❑ TWO DAY SEMINAR REGISTRATION Enclosed is our payment for _________ seminar registration(s) @ $1,450.00 each
for “Like-Kind Exchanges Under §1031 IRC” October 26-27, 2006.
❑ THREE DAY SEMINAR REGISTRATION Enclosed is our payment for _________ seminar registration(s) @ $1,850.00
each for “Like-Kind Exchanges Under §1031 IRC” and “Basic/Refresher Course on §1031 Exchanges” October 25-27, 2006.
❑ COURSE MATERIALS ONLY. Enclosed is our payment for _________ seminar manual(s) @ $250.00 each.
(Course manuals will be shipped after the presentation of the seminar. Please give street address — no P.O. Boxes please.)
CITY STATE ZIP
PHONE FAX EMAIL
Please indicate method of payment.
❑ Check Enclosed (Make payable and mail to: Center for Professional Seminars, Inc.
40 Lake Bellevue Dr., Ste. 101, Bellevue, WA 98005 Tax I.D. #91-1580272)
❑ VISA ❑ MASTERCARD ❑ AMEX Credit Card #:
Expiration Date: Name on Card (Please Print):
REFUND POLICY: Full tuition refund, less a $35.00 administration charge, will be made to registrants if cancellation notice is received by
CENTER FOR PROFESSIONAL SEMINARS by fax or U.S. Mail by 5:00 pm PST October 18, 2006. For complaints, please contact our
office at address above.
CENTER FOR PRSRT STD
PROFESSIONAL SEMINARS, INC. US Postage
40 Lake Bellevue Drive, Suite 101 PAID
Bellevue, WA 98005 Permit No. 4
Under §1031 i.r.c.
October 26-27, 2006
La Quinta, California
La Quinta Resort & Club
Eleventh Annual National Conference
Like-kind exchanges Under §1031 i.r.c.
October 26-27, 2006 ❖ La Quinta, California
La Quinta Resort & Club