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Some Articles from Hirschler Fleischer and Louis Rogers*** on Exchanges:

ABCs of Exchanges

Tenants in Common

Developer Issues

***Louis J. Rogers is a shareholder in the Business Section of the Hirschler Fleischer, practicing principally in real estate, tax and business law. Mr. Rogers specializes in structuring like-kind exchanges, private placements and syndications, formation and operating of Real Estate Investment Trusts and acquisitions and financings for real estate transactions. He also specializes in structuring legal entities for real estate, tax and business transactions on a national basis.

Mr. Rogers is an active member of the Virginia and American Bar Associations. He serves on the Board of Governors of the Virginia State Bar, Real Property Section, and is the former Chair of the Real Estate Tax and Exchanges Subcommittee of that Section. He is the Chair of the Exchanges Committee of Investment Program Association and former Chair of the Sales and Exchanges Subcommittee of the ABA Section of Real Property, Probate and Trust Law, and is a member of the ABA Section of Taxation, Real Estate Committee, Subcommittee on Like-Kind Exchanges.

Mr. Rogers has written and lectured widely on these topics, including: "Final Regulations on Deferred Like-Kind Exchanges," ABA publication, April 1992; "The Virginia Limited Liability Company, A New Entity for Real Estate Ownership," The Corridor Real Estate Journal, March 6, 1992; Chapter 10 on tax aspects, Virginia Continuing Legal Education/Virginia Law Foundation, Landlord-Tenant Law and Practice in Virginia (1994); Chapter 3 on real estate tax issues, Virginia Law Foundation, Residential Real Estate Transactions in Virginia (1995); Chapter 9 on real estate issues, Virginia Law Foundation, Limited Liability Companies in Virginia (1995; 1997 supplement); "Reverse Exchanges--Let The Taxpayer Beware," The Fee Simple (May 1995); co-author, "On the Road to Reform: Securities Litigation," Virginia Business Law Journal (1996); "Update on Use of Limited Liability Companies in Virginia for Real Estate Ownership," The Fee Simple (November 1997); and co-authored with Todd R. Pajonas, Sorting out Tax Deferred Exchanges for Tenants in Common, June 10, 2002, N.Y.L.J. 5 (Col. 2).

Mr. Rogers earned a B.S. from Northeastern University in 1979 (with highest honors), a B.A. (with honors) in 1981 and M.A. in 1985 in Jurisprudence from Oxford University and a J.D. in 1984 from University of Virginia School of Law. He is a former Adjunct Professor of Law at the Marshall-Wythe School of Law in Williamsburg, Virginia (1993-1996) and Lecturer at the University of Virginia School of Law where he taught "Real Estate Transactions and Finance" (1995-2000).

Mr. Rogers is legal counsel for a number of national real estate syndicators, REITs, and exchange intermediaries.