Legal 1031 Biographies

Todd R. Pajonas, Esq.

Todd R. Pajonas, Esq., President of Legal 1031 Exchange Services, Inc., is a member of the New York Bar and has been working in the real estate and title insurance industries since 1992. Prior to forming Legal 1031 Exchange Services, Inc. Todd established the Northeast operations for two separate major national qualified intermediaries, founded a national qualified intermediary which was later sold to an investor, and was counsel for two major national title insurance underwriters. Todd focuses on IRC §1031 tax deferred exchanges and has received Martindale Hubbell’s prestigious AV rating.

In his position with Legal 1031 Exchange Services, Inc. Todd frequently lectures on IRC §1031 tax deferred exchanges, structured installment sales, real estate taxation, cost segregation and other real estate related topics. Todd has lectured extensively for various bar associations, CPA societies, Boards of Realtors, Land Title Associations, and many other civic, real estate, tax, educational and financial organizations.

Todd was a lecturer at the New York University School of Continuing and Professional Studies where he taught a class on IRC §1031 tax deferred exchanges. He has been quoted in numerous publications including The New York Times, National Real Estate Investor, Small Business Review, Shopping Center Business Magazine, and Registered Rep Magazine. Additionally, on June 18, 2013 Connecticut Governor Malloy signed House Bill No. 6339 which sets forth guidelines and requirements pertaining to maintain fidelity bond and errors and omissions insurance coverage, as well as inclusion of a prudent investor standard to maintain the liquidity and preservation of exchange funds. Todd twice gave testimony before the Connecticut Banks Committee and was the main driving force in seeing this law enacted.

Todd is the author of various legal articles, including Tax Deferred Real Property Exchanges: Do Co-Ops Qualify?, published in the New York Law Journal on August 9, 1999, Vesting and Finance Issues Related to Tax Deferred Exchanges Under IRC §1031, published in the May 2000 issue of the West Real Estate Finance Journal, The Benefits of a Tax Deferred Exchange, published in the September 2001 issue of Aviation Week’s A/C Flyer International, Property Exchanges Defer Taxes, published in the New York Law Journal on November 26, 2001, Reverse Tax Deferred Exchanges of Aircraft, published in the December 2001 issue of Aviation Week’s A/C Flyer International, Why Tax Deferred Exchanges are Good For Your Clients, published in the New York Real Estate Journal on December 31, 2001, Forming an Entity Which Allows Partners Separation While Minimizing Tax Consequences, published in the New York Real Estate Journal on January 29, 2002, Qualified Intermediaries Aid in §1031 Tax Deferred Exchanges – Providing Security, published in the New York Real Estate Journal on March 26, 2002, Taxing Complications: Sorting Out Tax-Deferred Exchanges for Tenants in Common, published in the New York Law Journal on April 10, 2002, Minimizing NY Mortgage Recording Tax, published in the May 2002 issue of the New York Real Estate Journal, Boilerplate Contract Language May Get You in Hot Water, published in the August 19, 2002 issue of the New York Law Journal, Proper Planning Is Important for Deposits, Escrows, and §1031 Tax Deferred Exchanges, published in the April, 2003 issues of the New York and New England Real Estate Journals, IRS Favors New §1031 Tax-Deferral Avenue, published in the New York Law Journal on August 18, 2003, Reporting Primary Residence Sales – The IRS has modified requirements when §1031 exchanges and partial rentals are involved, published in the New York Law Journal on March 12, 2007, Vacation Home Exchanges Clarified – The unanticipated implications of Rev. Proc. 2008-16 are broader, published in the New York Law Journal on June 23, 2008 and How Mortgage Disclosure Improvement Act Has Changed Residential Closings, published in the New York Law Journal on September 2, 2009.

Todd received his B.S. degree from Saint John’s University and his J.D. degree from Touro Law School. He is a member of the New York State Bar Association.

Connecticut Office

P.O. Box 340
Monroe, CT 06468

Matthew K. Scheriff, CPA

Matthew K. Scheriff, CPA, Executive Vice President and a principal of Legal 1031 Exchange Services is a New York State Certified Public Accountant. Matthew has been working in the real estate industry for over fifteen years, involved in both corporate and investment real estate services. Matthew has worked for several national Qualified Intermediary firms and is well versed in the structuring of IRC §1031 tax deferred exchange transactions. Matthew has authored numerous articles on the tax deferred process in various legal, accounting and real estate publications.

He frequently lectures on IRC §1031 tax deferred exchanges to attorneys, accountants, realtors, and other real estate and investment advisors. Matthew is currently on the faculty of Lorman Education Services and The Learning Annex. Matt is also the author of many articles including Vacation Home Sales as §1031 Exchange – After ‘Moore’ ruling, holding primarily for personal use will nix eligibility, published in the New York Law Journal on August 13, 2007.

Prior to his involvement in the 1031 industry, Matthew managed the Real Estate Advisory Group at Geller & Company. His clients included Bloomberg L.P., Dean & DeLuca and Blimpie International Inc. He was also involved with Brookside Properties, Inc., a real estate investment firm, participating in the acquisition of residential and commercial properties in Upper Manhattan and Connecticut. Matthew received his B.S. degree from Fairfield University.

New York Office

805 Third Avenue – 10th Floor
New York , NY 10022

Robert (HB) Buckner

Robert “HB” Buckner is Senior Exchange Specialist with Legal 1031 Exchange Services, Inc., assisting exchangers in Massachusetts, New Hampshire, Maine and Vermont.

HB has over twenty four years experience in the §1031 tax deferred exchange industry. His recent experience includes Vice President at Wealth Exchange Solutions LLC and regional manager for Asset Preservation Inc, a subsidiary of Stewart Title Company.

HB has a combined ten years experience in commercial real estate and mortgage banking, and he is a graduate of the University of Massachusetts.

Mr. Buckner frequently teaches courses for real estate agents, attorneys, investors, CPA’s, financial advisors and enrolled agents throughout New England, and has published frequent articles in the New England Real Estate Journal. He also co-authored the Massachusetts Continuing Legal Education publication: Real Estate Taxation: IRC Section 1031 Too Good to Be True?

HB Buckner has structured and closed over four thousand tax deferred exchanges.

Massachusetts Office

PO Box 645
Amherst, MA 01004

Jordan E. Kanter, Esq.

Jordan E. Kanter, Esq., Senior Exchange Specialist of Legal 1031 Exchange Services, Inc., is a frequent lecturer and a respected authority on tax deferral strategies, and is presently one of the few experts in the country on both 1031 Exchanges and Deferred Sales Trusts.

Mr. Kanter has a reputation as an informative and entertaining speaker, having presented numerous lectures and seminars to literally thousands of Real Estate, Legal, Tax and Financial Services professionals throughout the United States, and overseas.  His programs consistently receive enthusiastic reviews and certain of his presentations have been accredited, in the past, by the State Bars of Florida, Kentucky, Mississippi, Louisiana, Arkansas and Tennessee; as well as the Florida Department of Insurance; the Louisiana Department of Insurance; the Arkansas Department of Insurance; and the Florida Real Estate Commission.

Among his many prestigious speaking engagements, Mr. Kanter has repeatedly served as a featured speaker on the topic of Section 1031 Tax Deferred Exchanges and TICs at Annual Conferences of the National Tenant in Common Association (TICA).  Mr. Kanter has also spoken at annual Meetings of the National Association of Industrial and Office Professionals (NAIOP); the Arkansas Land Title Association; the Commercial Conference of the Dixieland Title Association; the Louisiana Land Title Association; the National Mortgage Brokers Association (NMBA); the National Auctioneers Association; the International Right of Way Association; and as a featured speaker at the inaugural MIPIM Asia, International Real Estate Conference in Hong Kong.  Mr. Kanter was also interviewed by Shopping Center News, the industry publication of the International Council of Shopping Centers (ICSC), on the topic of trends in 1031 Exchanges and Tenant in Common Replacement Properties.

Mr. Kanter first began participating in 1031 Exchanges as an attorney on behalf of his numerous real estate clients in the Northeast.  His resulting expertise led to his recruitment as a full-time exchange accommodator with a major title insurance conglomerate, at which time he began lecturing regularly for the benefit of real estate and financial professionals in the New England area.  The outstanding reputation that Mr. Kanter earned led to his appointment as Vice President of a Fortune 500 Company where he served as Vice President and National Key Accounts Manager.  Later, Mr. Kanter became interested in the Deferred Sales Trust, a complementary tax deferral strategy to the 1031 Exchange, and currently serves as Executive Vice President for Estate Planning Team, Inc., headquartered in Indian Wells, California.  He is also a registered securities representative with J. P. Turner and Company, headquartered in Atlanta, Georgia.

Mr. Kanter received a Bachelor of Arts degree from Wesleyan University in Connecticut, in 1986 and a juris doctor, cum laude, from the University of San Francisco in 1990.  He is an inactive member in good standing of the State Bar of New York, the State Bar of Colorado and the District of Columbia Bar.  Mr. Kanter also previously served as an adjunct professor of Business Management Ethics at Mount St. Mary School of Business, in Newburgh, New York.

Florida Office

736 Broadoak Loop
Sanford, FL 32771

Michelle V. Szika

Michelle Szika is an Exchange Coordinator for Legal 1031 Exchange Services, Inc.. She is currently utilizing her knowledge, experience and customer service skills to benefit the company’s clients. Prior to joining Legal 1031, Michelle worked in the real estate field as a real estate paralegal, a real estate administer and as a real estate salesperson. Having experience and education in several aspects of the real estate field, she is well versed and knowledgeable.

Michelle Szika earned her Associate’s degrees in Business Management and Paralegal Studies and her Bachelor’s degree in Accounting from Briarcliffe College. She is licensed in the State of New York as a Notary Public and as a Real Estate Salesperson. As a Licensed Real Estate Salesperson, Michelle has earned designations as a Certified Buyers Representative, Real Estate Short Sales Professional, Title Closing and Bookkeeping. In addition to her professional skills and abilities she brings with her a pleasant and outgoing personality and a desire to learn.

New York Processing Office

445 Broad Hollow Road, Suite 25
Melville, NY 11747