Mary B. Foster, Esq., CES®

Mary B. Foster, Esq., CES® serves as the President of 1031 Services, Inc. She has extensive experience in handling thousands of exchanges both as an attorney and an intermediary. Mary is well-versed in the field, often lecturing to CPAs, attorneys, and other professionals about tax-deferred exchanges. She is a co-author of the comprehensive treatise on Section 1031 exchanges, "Tax Free Exchanges Under §1031," published by Thomson Reuters/West Publishing.Mary earned her B.A. in economics with honors from the University of Michigan in 1981 and her J.D. from Boalt Hall at the University of California, Berkeley in 1984, where she was a member of the Order of the Coif. Before joining 1031 Services, Inc. in 1996, she was a partner at the Seattle law firm Tousley Brain Stephens.Her professional memberships include the American Bar Association’s Tax Section, where she has served as past Chair of the Committee on Sales, Exchange and Basis and is a current member of the Tax Council. She is also a member of the Washington State Bar Association’s Tax Section, a past president and former board member of the Federation of Exchange Accommodators, a member of the American College of Tax Counsel, and a member of the Fellows of the American Bar Foundation.Mary actively participates in federal legislative and administrative efforts related to IRC §1031 on behalf of the ABA Tax Section and the FEA, and frequently meets with senior IRS staff on exchange matters. She has contributed to various prestigious publications and is a regular speaker at seminars, including an annual three-day seminar on advanced issues in like-kind exchanges, which she has co-chaired since 1996.