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Mary B. Foster, Esquire CES® President Direct Line: (425) 213-1107 Phone: (425) 646-4020 Fax: (425) 637-2873 E-Mail: mfoster@1031services.com Published Works: View Mary B. Foster, President of 1031 Services, Inc., has been involved in thousands of exchanges as attorney and intermediary. She frequently lectures before CPAs, attorneys, and other professional groups on the topic of tax-deferred exchanges. She is co-author of Tax Free Exchanges Under 1031, a comprehensive treaty on Section 1031 exchanges, published by West Publishing. For information on this publication, click here. Mary has extensive knowledge of the law governing exchanges and is at the forefront of the industry. She continually keeps up-to-date with new or changing issues within the Internal Revenue Code. She is often called upon for her expertise by other qualified intermediaries and attorneys alike. She received her B.A. from the University of Michigan, with honors in economics (1981) and her J.D. from Boalt Hall, University of California, Berkeley, where she was a member of Order of the Coif (1984). Prior to joining the company in 1996, Ms. Foster was a partner with the Seattle law firm of Tousley Brain Stephens. She lives in Seattle, Washington with her two children. Memberships and Affiliations American Bar Association (ABA) Tax Section: Sales, Exchange and Basis and Real Estate Committees (former subcommittee chairperson for Like-Kind Exchanges); Washington State Bar Association Tax Section; Federation of Exchange Accommodators (FEA) President and Board Member. In addition, Mary is active in federal legislative and administrative efforts related to IRC §1031 on behalf of the ABA Tax Section and the FEA. She frequently meets with senior staff with the IRS National Office on exchange matters. Publications Mary is a contributing author to the following publications: Matthew Bender's Federal Tax Service; Journal of Passthrough Entities; New York Institute of Federal Taxation; Business Law Journal; Journal of Accountancy; The Journal of Real Estate Taxation; Tax Management Memorandum; and The Practical Tax Lawyer > Read Articles Speaking Engagements Mary is co-chairman of and has participated as a speaker in an annual, two-day seminar on advanced issues in like-kind exchanges since 1996 > Seminar Website. She also lectures for the ABA Tax Section, State Bar Associations and CPA Societies, the New York University Tax Institute, the FEA, and other seminar providers. For a list of upcoming speaking engagements and seminars, please visit our Events page | 
