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Todd R. Pajonas, Esq.
Todd R. Pajonas, Esq., President of Legal 1031 Exchange Services, Inc., is a member of the New York and New Jersey Bars. Todd has been working in the real estate and title insurance industries since 1993. Prior to forming Legal 1031 Exchange Services, Inc., Todd was the President of a national qualified intermediary, which he founded and sold to an investor. Todd also established the Northeast operations for two separate major national qualified intermediaries and was also counsel for two major national titles insurance underwriters. Todd specializes in IRC §1031 tax deferred exchanges and has received Martindale Hubbell’s prestigious AV rating for this specialty.
In his positions with Legal 1031 Exchange Services, Inc. Todd frequently lectures on IRC §1031 tax deferred exchanges, cost segregation, real estate ethics, title insurance, environmental law 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 is also Chief Counsel of Expedited Environmental Services, Inc. which provides real estate related environmental services.
Todd is an adjunct professor at the New York University School of Continuing and Professional Studies where he teaches 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. In addition, Todd is a regular guest of the Agent’s Corner radio show broadcast on WDRC in Hartford, CT.
Additionally, 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, and 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.
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, Nassau County Bar Association and the Suffolk County Bar Association.
Connecticut Processing Office
731 Main Street - Suite D3
Monroe , CT 06468
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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 a decade, 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 nineteen 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.
New Hampshire Office
6 Ash Street, PO Box 30
Hollis, NH 03049
Gregory H. Busch
Gregory H. Busch is the Exchange Production Manager for Legal 1031 Exchange
Services, Inc.
Prior to joining Legal 1031, Greg worked as the Eastern Region Exchange
Manager for a national qualified intermediary.
Greg has over eight years of experience in real estate, real estate law,
hedge fund law and financial management. Prior to his involvement in
the 1031 industry Greg was a legal assistant for both Riefberg, Smart,
Donohue and NeJame, P.C. and Cobb & Eisenberg, LLC. In addition to
his legal experience, Greg also worked with Smith Barney's Manhattan office
as part of the stock portfolio monitoring team.
Greg is a graduate of the University of Connecticut at Storrs and holds
a double major in History and Political Science. Greg manages the 1031
exchange department and oversees the day-to-day operations at Legal
1031.
Connecticut Processing Office
731 Main Street, Suite D3
Monroe, CT 06460
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