2016 ANNUAL CONFERENCE Federation of Exchange Accommodators Collaborative • Competent • Committed

September 14-16, 2016 Monte Carlo Las Vegas Resort and Casino | Las Vegas, NV

1031s Build America

THE 3Cs OF 2016

A MESSAGE TO OUR FEA MEMbERS COLLAbORATIVE: Our members make FEA “The Voice of the 1031 Industry” because we work together to accomplish the association’s objectives. Get involved and make a difference through one of FEA’s many committees. FEA also has developed relationships with nearly 100 related national, regional and state business and industry associations in support of IRC Section 1031 Like-Kind Exchanges. COMPETENT: Our members work hard to increase the professionalism of the exchange industry through the Certified Exchange Specialist (CES®) Program, the FEA Membership Guide to Handling of Funds and the state QI laws. Through our FEA Annual Conferences, Midyear meetings and webinars, members continue to enhance their knowledge of section 1031 and its application. Why not make 2016 the year you and your eligible employees earn the CES® designation? Demonstrate your knowledge of section 1031 through independent testing. Already have your CES® designation? Let your clients and valued referral sources know! COMMITTED: Continue to stay informed and support FEA and the exchange industry. FEA offers monthly newsletters with tax updates, a GAC newsletter for the latest on legislative efforts, a website devoted to information relating to current section 1031 tax reform discussions and an FEA 1031 PAC. Stay committed to your professional development by saving the dates for the 2017 Midyear Meeting and Hill Visits May 8-10, Washington DC and the 2017 FEA Annual Conference September 13-15 at the Rancho Bernardo Inn, San Diego, CA. Together, we will preserve section 1031!

Sign Me Up!

Register online at www.1031.org by clicking on “Events” and choosing “Annual Conference.” A paper registration form to complete and return with payment is located in this brochure. Early Bird Registration discount and the Monte Carlo Hotel room block and reduced rates end Tuesday, August 23, 2016.

JOIN US IN LAS VEGAS FOR THE FEA ANNUAL CONFERENCE September 14-16, 2016 What Can I Expect? On Wednesday, September 14, the 1031 Boot Camp offers an intense four-hour immersion into the requirements of IRC Section 1031, the Treasury Regulations, the role of a qualified intermediary (QI) and ends with a Q & A session. It is designed for professionals who have just entered (or perhaps recently returned) to the QI industry. Instructor: C. Anthony Phillips, President of Downstream Exchange Company. Pre-registration and an additional registration fee of $250 are required to attend. If you are new to FEA or attending the conference for the first time, schedule your travel to arrive in time for the 4:15 p.m. New Member and First Time Attendee Orientation on Wednesday. On Thursday, the day will kick off with FEA Committee Meetings, legislative updates from FEA Lobbyist Dave Franasiak and the FEA Government Affairs Committee (GAC). The day continues with sessions on FIRPTA, reverse exchanges, California real estate withholding for QIs, the current state of the economy and cyber fraud as well as the FEA Annual Business Meeting held in union with the luncheon. Friday morning begins with protection from fraud schemes, state issues, agriculture, replacement property and ends with the much anticipated annual tax update. A CES® update will be provided over lunch. Bring along plenty of business cards to network with other professionals and visit with the outstanding group of vendor/ exhibitors who have services and knowledge to share. When and Where Does All This Take Place? September 14–16, 2016 Monte Carlo Las Vegas Resort and Casino 3770 Las Vegas Blvd. South | Las Vegas, NV 89109 (800) 311-8999 | www.montecarlo.com/ The Monte Carlo Las Vegas Hotel and Casino is located at the center of the Las Vegas strip just minutes away from McCarran International Airport. Registered hotel guests may self park ($8/day) or valet park ($13/day); short-term visitors first hour of parking is free; Mlife Rewards members may have complementary valet and self-parking privileges. Check your rewards account for more information; Nevada residents, self-parking is complementary with valid Nevada driver’s license until 12/29/16.

SCHEDULE OF EVENTS WEDNESDAy, SEPTEMbER 14, 2016 7:30 a.m. 8:00–10:30 a.m.

CES® Exam Registration

FEA Board of Directors Strategic Planning Session

12:00–4:00 p.m.

CES® Certification Council Lunch and Meeting

12:30–4:30 p.m.

FEA Registration Desk Open

12:30–4:30 p.m.

Exhibitor Set-Up 1031 Boot Camp

C. Anthony Phillips, CPA, MBA, MBT, President, Downstream Exchange Company This intense four-hour immersion into the requirements of IRC Section 1031, the Treasury Regulations and the role of a Qualified Intermediary (QI) is designed for professionals who have just entered (or perhaps recently returned) to the QI industry and are in need of a comprehensive review.

4:15–4:55 p.m.

New Member/First Time Attendee Orientation

5:00–6:30 p.m.

FEA Board of Directors Welcome Reception for Attendees with Exhibitors

7:00–9:00 p.m.

9:45–10:35 a.m.

10:35–11:00 a.m. 11:00 a.m.–11:50 p.m.

11:50–12:50 p.m.

7:00 a.m.–5:00 p.m.

12:50-1:00 p.m. 1:00–1:50 p.m.

Optional Activity: Blue Man Group (Bus loading at 6:30 p.m.)

7:00–8:00 a.m.

FEA Networking Breakfast with Exhibitors

8:00–8:30 a.m.

Welcome and Opening Remarks

8:30–9:20 a.m.

View from the Hill

1:50–2:00 p.m. 2:00–2:50 p.m.

Margo McDonnell, CES®, FEA President, President & CEO, 1031 Corp.

David E. Franasiak, Esq., Williams & Jensen Dave will give his annual update on the state of affairs in Washington, DC, including an overview of his expectations regarding the prospects for tax reform after the Presidential election.

Networking Break with Exhibitors Protecting Against Cyber Fraud

Todd Martin, Senior Vice President, Texas Capital Bank Our speaker will discuss the current cyber fraud/cyber-crime activities targeting banks and their clients. He will also review what companies can do to protect themselves.

Lunch & FEA 2016 Annual Business and Membership Meeting

Visit with Exhibitors Foreign Investor: What You Need to Know for 1031 and FIRPTA Purposes

Stephen A. Wayner, Esq., CES®, President, Liberty 1031, LLC Transactions subject to FIRPTA are complex and can potentially expose a QI to withholding obligations. This session will help you understand how to protect your business and yourself when dealing with FIRPTA withholding.

Exhibits Set Up FEA Registration Desk and Exhibits Open

FEA Government Affairs Committee Update

Margo McDonnell, CES®, FEA President, President & CEO 1031 Corp. Stephen C. Chacon, CPA, CES®, FEA Incoming President, Vice President, Exchange Service Operations, Accruit, LLC Lynn Harkin, CAE, FEA Executive Director

THURSDAy, SEPTEMbER 15, 2016 6:30–7:15 a.m.

Networking Break with Exhibitors

Brent Abrahm, CEO, Accruit, LLC. Suzanne Goldstein Baker, Esq., CES®, Executive Vice President & General Counsel, IPX 1031® Max Hansen, J.D. CES®, President, American Equity Exchange, Inc. Our Government Affairs Committee CoChairs will give a comprehensive update on the many activities the committee has engaged in since we last met.

CES® Exam

8:00 a.m.–4:00 p.m.

8:30 a.m.–12:30 p.m.

9:20–9:45 a.m.

2:50–3:00 p.m.

Networking Break with Exhibitors Reverse Exchanges Nuts and Bolts

Mary Cunningham, CES®, President & CEO, Chicago Deferred Exchange Company What is the best entity structure to choose when creating an EAT to serve in a reverse exchange? How do you deal with transactions where a taxpayer wants to improve parked replacement property prior to selling relinquished property? These and other details of reverse transactions will be explored.

Networking Break with Exhibitors

3:00–3:50 p.m.

California Real Estate Withholding for QIs

10:50 – 11:40 a.m.

Melissa Stone, Withholding Services and Compliance, California Franchise Tax Board Our speaker will discuss some of the most common issues QIs encounter when dealing with the FTB’s withholding regime under IRC Section 1031.

3:50–4:00 p.m.

Networking Break with Exhibitors

4:00–4:50 p.m.

Economic Update

6:00–7:30 p.m.

Paul Single, Managing Director – Taxable Fixed Income, City National Bank Paul will discuss the current state of the economy, his expectations on job growth, interest rates and the state of the commercial real estate market.

Dave A. Brown, CES®, Esq., Iowa Property Exchange Max Hansen, CES®, Esq., American Equity Exchange Agricultural exchanges are extraordinarily important to farmers and ranchers and are a catalyst for economic activity. Dave and Max will give an overview of how these types of transactions are typically structured and what kinds of issues Taxpayers face.

11:40 a.m. – 12:40 p.m.

FRIDAy, SEPTEMbER 16, 2016 FEA Registration Desk Open

7:30 a.m. – 3:05 p.m.

Exhibits Open

7:30 – 8:30 a.m. 8:30 – 9:20 a.m.

FEA Networking Breakfast with Exhibitors

9:20 – 9:40 a.m. 9:40 – 10:30 a.m.

10:30 – 10:50 a.m.

12:40 – 1:00 p.m.

Replacement Property Solutions

1:50 – 2:10 p.m.

Networking Break with Exhibitors

2:20 – 3:00 p.m.

Exhibit Tear Down

2:10 – 3:00 p.m.

Networking Break with Exhibitors State Issues Affecting 1031 Exchanges Speakers: Michael Anderson, CES®, President, Exchange Services, LLC Julie Baird, Vice President, First American Exchange Company Our speakers will discuss state specific considerations for IRC Section 1031 transactions including: exchanges made out of the state of the Taxpayer’s domicile, withholding regimes in various states and reverse exchange transfer tax issues.

Networking Break with Exhibitors

Visit with Exhibitors

1:00 – 1:50 p.m.

Red Flags for QI Companies Looking to Sell their Businesses; Using Due Diligence to Protect Clients from Becoming Part of a Fraud Scheme

Gerard A. McHale, Jr. CPA, McHale, Caruso, Scullion & Knox, Certified Public Accountants Michael S. Devorkin, J.D., S.B., Partner, Golenbock Eiseman Assor Bell & Peskoe LLP This session will analyze how due diligence can protect businesses and professionals from fraudsters who seek to acquire them or use them to aid a fraud scheme. We will explore the red flags for management and professionals and consequences in the bankruptcy system.

Lunch including President’s Message / Incoming President’s Address / CES® Address Margo McDonnell, CES®, FEA President, President & CEO 1031 Corp. Stephen C. Chacon, CPA, CES®, FEA Incoming President, Vice President, Exchange Service Operations, Accruit, LLC CES® Council Representative

Networking Reception

7:30 a.m. – 2:00 p.m.

Exchanges of Agricultural Property & Equipment, Conservations Easements, Water Rights and Other Assets – a Macro View

3:00 – 3:05 p.m.

Tom Georges, Stan Johnson Company Michael Packman, CEO, PNI Capital Partners Jessica Healy, Analyst, Syndicated Equities Aaron Wessner, Managing Director, Cantor Fitzgerald & Co. David Wieland, CEO and Founder, Realized Holdings, LLC DST, TIC, NNN, Fee, Multi-owner? What are the options Taxpayers have when considering replacement property solutions? Our panel of experts will discuss pros and cons of various strategies.

Annual Tax Update

Mary Foster, Esq., CES®, 1031 Services, Inc. A discussion of tax cases and rulings from the past year.

Closing Comments

Stephen C. Chacon, CPA, CES®, FEA President, Vice President, Exchange Service Operations, Accruit, LLC

Schedule is subject to change to meet the needs of the facility, speakers or attendees. For most up-to-date information go to www.1031.org and choose “Events” then” Annual Conference.”

2016 ANNUAL CONFERENCE REGISTRATION FORM

Register online at: www.1031.org (choose Events and Annual Conference), by fax to (515) 334-1174 or by mail to FEA, 1255 SW Prairie Trail Parkway, Ankeny, Iowa 50023. Questions? Contact Denise Hoffman, FEA Meeting Planner, (515) 334-1049 or [email protected]. Early bird discounts will be given to registrants whose payment is received by end of day on Tuesday, August 23, 2016. The early bird rate will not be extended.

Option 1:

Conference Attendee Registration Early Bird Rate By August 23* $850 $950 $800

FEA Member Non-FEA Member Multi-Delegate Rate (members only) (Attendees from the same FEA member company)

Option 2:

1031 boot Camp Not included in registration. Additional cost applies. Early Bird Rate By August 23* $250

Option 3:

Regular Rate After August 23 $275

Spouse/Partner/Guest Tickets for Wednesday and Thursday Receptions Early Bird Rate By August 23* $159

Option 4:

Regular Rate After August 23 $900 $1000 $850

Regular Rate After August 23 $179

blue Man Group – Wednesday 6:30 p.m. Optional Activity

Transportation provided. Pricing is the same for children and adults. Special effects, including the use of strobe lights and theatrical fog, will be used during the performance. Limit 30. Early Bird Rate By August 23* $95

Primary Contact Address Phone

Company City/State/Zip Email

FIRST ATTENDEE (Including Primary Contact if attending): Name Address Phone Indicate dietary sensitivities or accessibility needs:

Registration Option Selections Circle all that apply 1 2 3 4 $ City/State/Zip

Total

Registration Option Selections Circle all that apply 1 2 3 4 $ City/State/Zip

Total

Email

SECOND ATTENDEE Name Address Phone Indicate dietary sensitivities or accessibility needs:

Regular Rate After August 23 $125

Email

Primary Contact Address Phone

Company City/State/Zip Email

THIRD ATTENDEE Name Address Phone Indicate dietary sensitivities or accessibility needs:

Registration Option Selections Circle all that apply 1 2 3 4 City/State/Zip

Total $

Email

If choosing Option 3 (receptions), indicate ticket quantity: Total Note: Attendee registration fees include receptions. Purchase additional tickets for spouse/partner/guest. Guest(s) Full Name(s) 1 2 3 If choosing Option 4 (Blue Man Group), indicate ticket quantity: Guest(s) Full Name(s) 1 2

Total 3 Registration Total _________ Ticket Total _________ Grand Total Due _________

PAyMENT OPTIONS

Please make check payable to FEA and mail to 1255 SW Prairie Trail Parkway, Ankeny, Iowa 50023, Attn: Kelly Kipping. ______ Check payable to FEA ______ MasterCard Account # Name on Card

______ Visa

______Amex Expiration Date

Signature Cancellation / Refund / Substitution Policy The deadline for canceling or substituting conference registrations is August 23. All cancellations are subject to a $150 administrative fee. All requests for cancellations or substitutions must be submitted in writing to kkipping@ aml.org. No refunds will be issued for cancellations made after Tuesday, August 23.

THANK yOU TO OUR 2016 CONFERENCE SPONSORS GOLD SPONSORS

TOTE bAG SPONSOR

bADGE HOLDER SPONSOR

SILVER SPONSORS

ELECTRIC CHARGING STATION

USb FLASHDRIVE SPONSORS

ExHIbITOR SPONSORS

ANNUAL CONFERENCE SUPPORTERS

UMbRELLA SPONSOR

For more information about sponsorship, or to become a conference sponsor, go to http://www.1031.org/FEAPdfs/FEA_2016_Sponsorship.pdf

Hotel Reservations A block of rooms is reserved at the Monte Carlo Las Vegas Resort and Casino. Room rates through Tuesday, August 23, 2016 are $89.00 plus tax for Sunday – Thursday and $149.00 plus tax for Friday and Saturday. Room availability is not guaranteed either before or after the cutoff date of August 23rd. Guest check-in time is 3:00 p.m. Guests must be at least twenty-one (21) years of age or be accompanied by someone at least twenty-one (21) years of age to check in. Checkout time is 11:00 a.m. A $25.00 per night resort fee is added to the sleeping room rate and includes high speed internet services in all public areas, including meeting space; in-room Wi-Fi; one 12oz coffee or tea at Sambalatte; one beer, wine or cocktail at Ignite Lounge; two bottles of water in guest room per day; in-room coffee maker with two coffee pods per day; fitness center access; unlimited local and 800-number calls; daily newspaper pick up on guest room levels; boarding pass printing at the Kiosk in the lobby; and limited copying & faxing at the Business Center. The resort fee is separate and distinct from the room rate and taxes. Resort fee is subject to change. Online Reservations: Go to https://resweb.passkey.com/go/XFEA2016. Choose which date you would like to check in and how many nights you will be staying and click the "find" button. Once you’re satisfied with your room choice just click "select." It will then ask you for your credit card information and give you a confirmation code. Please keep this code as you will need it for check in. Telephone Reservations: Call (800) 311-8999 and give the group code XFEA2016. In order to receive the group rate, callers must make their reservations on or before the cut-off date of August 23, 2016. Rates cannot be changed at check-in or check-out for guests who fail to identify their affiliation at the time the reservation is made. How Do I Get There? LAS – McCarran International Airport and Transportation The McCarran International Airport is located approximately 15 minutes (4 miles) from the Monte Carlo Las Vegas: https://www.mccarran.com/ For information about transportation to and from the airport, including taxi’s and shuttles, go to https://www.mccarran.com/Go.aspx.

CES® Credit Hours CES® approved for ten and a half (10.5) general and one (1) ethics CES® credit hours for conference attendees. Boot camp is CES® approved for four (4) general CES® credit hours. CLE* credit hours are pending and information will be available at the conference. *CLE Note: Nevada uses a sixty-minute hour. FEA uses a fifty-minute hour. If taking a course based on a fifty-minute hour, you will receive less hours in Nevada. Nevada rounds down to the nearest ½ hour. Attendee List and Conference Materials A preview attendee list will be posted on the FEA website and will be available to attendees in Las Vegas after registration closes on August 23. Conference handouts will be made available through FEA’s conference mobile app and a USB flash drive. Conference Attire Business casual attire (slacks, sweaters, jackets) is appropriate for conference sessions and receptions. Las Vegas Climate Average daytime temperatures range from the mid to upper 90’s, evening lows range from the upper 60’s to low 70’s. blue Man Group Tickets Available FEA is providing reduced priced tickets and complementary transportation to the Blue Man Group show at the Luxor for the Wednesday, September 14, 7:00 p.m. show (bus leaves at 6:30 p.m.) Blue Man Group is comedy, theater, rock concert and dance party all rolled into one. You’ll be closer to the action than ever before at the specially designed Blue Man Theater at Luxor Hotel and Casino. It’s an outrageous multi-sensory experience you’ll never forget. New music, new design, new technology and a new finale to bring the entire audience together for a euphoric celebration of life in full color. Tickets may be purchased with registration and cost only $95.00 each for premier seating. Only 30 tickets are available, so purchase yours today!

PRSRT STD US POSTAGE PAID AMES, IA 50010 PERMIT NO. 14

Federation of Exchange Accommodators 1255 SW Prairie Trail Parkway Ankeny, IA 50023

(515) 244-6515 www.1031.org

2016 ANNUAL CONFERENCE Federation of Exchange Accommodators Collaborative • Competent • Committed

September 14-16, 2016 Monte Carlo Las Vegas Resort and Casino Las Vegas, NV