We sponsor and present annual conferences on Like-Kind Exchanges Under Section 1031 I.R.C.  We are sponsoring our 22nd annual National Conference this year in October.  We also sponsor Seattle area one-day conferences on Section 1031 I.R.C.  Mary B. Foster is co-chair of the annual conference and is President of 1031 Services, Inc., which is a full service Qualified Intermediary.  Mary B. Foster is co-author of Tax-Free Exchanges Under Section 1031 published by Thomson Reuters/West.