| Mary Cunningham, President of Chicago Deferred Exchange Company, 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 20 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.
Since 1989, CDEC has been the nation’s premier provider of IRC Section 1031 Like-Kind
Exchange services, with offices in Chicago, San Diego and San Francisco. CDEC acts as
Qualified Intermediary in forward LKEs, commonly referred to as “Starker” exchanges, and
as Exchange Accommodation Titleholder (EAT) in reverse exchanges under Revenue
Procedure 2000-37. CDEC facilitates exchanges throughout the US, and has the highest
reputation for safety of funds, expertise and service. |