| MCLE Credit: | 2.0 (Ethics: 0.0) |
| Live-Interactive Credit: | 0.0 |
| Price: | $149 (Includes a downloadable audio version.) |
| Viewable Through: | 12/31/2026 |
A pre-recorded streaming VIDEO replay of the August 2025 webcast, Death and Taxes—IRC Section 1031 Tax-Deferred Exchanges of Real Property.
This presentation is designed to provide legal professionals with a thorough understanding of 1031 exchanges, Delaware Statutory Trusts (DSTs) and qualified opportunity zone funds (QOZs). Viewers learn how to assess eligibility and navigate the logistics involved in these transactions. The session includes practical comparisons of different use cases, along with guidance on prospecting, planning, and closing deals effectively. The session also explores advanced 1031 exchange strategies such as cost segregation, applying bonus depreciation, and managing boot to potentially optimize outcomes for clients.
Viewers receive an overview of 1031 exchanges, Delaware Statutory Trusts (DSTs), REITs, and qualified opportunity zones, including a review of the Opportunity Zones 2.0 legislation. They also learn how to achieve client tax mitigation needs based on their goals, suitability, and eligibility in a way to maximize tax benefits to the investor/client.
Louis Rogers, Capital Square / Glen Allen
Louis J. Rogers is the founder and co-chief executive officer of Capital Square where he oversees the firm’s tax-advantaged real estate investments, including Delaware statutory trust (DST) programs for investors seeking qualifying replacement property for Section 1031 tax-deferred exchanges, opportunity zone funds for investors seeking tax deferral and exclusion from the sale of any asset, development funds and Real Estate Investment Trust for stable returns and appreciation. He is a nationally recognized authority in structuring securities offerings for real estate investments, the author of Section 1031 Exchanges: How to Swap Till Ya’ Drop, Building Family Wealth While Minimizing Taxes, and serves as a consultant and expert witness on Regulation D private placements, non-traded REITs, Section 1031 exchanges, DST and TIC programs, real estate funds, and issues related to broker-dealers and registered investment advisors. He additionally serves as chairman and chief executive officer of Capital Square Housing Trust, the firm’s REIT. He has written and lectured widely on real estate, tax, and securities topics and remains active in many bar and real estate groups.
Mr. Rogers was an influential tax, securities, and real estate attorney with the Hirschler Fleischer law firm in Richmond, Virginia (1987–2004), where he founded and led the firm’s Real Estate Securities Practice Group. He was responsible for billions of dollars of DST, TIC, REIT, and fund offerings as an attorney and executive officer.
Starting in 2004, Mr. Rogers was managing director of private programs at a national real estate sponsor and the former CEO of that sponsor’s FINRA-licensed broker-dealer. As the former president and board member of Triple Net Properties, LLC, he assisted in the formation of Triple Net in 1998 as outside legal counsel, founding member and president from 2004–2007. Under his leadership, Triple Net became the nation’s largest tenant in common (TIC) sponsor of over 100 offerings, including TIC offerings, real estate investment trusts (REITs), and real estate funds. Triple Net was reorganized as NNN Realty Advisors and, subsequently, merged with Grubb & Ellis Co.
Mr. Rogers earned a B.S. from Northeastern University in 1979 (with highest honors), a B.A. (with honors) in 1981 and M.A. in 1985 in Jurisprudence from Oxford University, and a J.D. in 1984 from University of Virginia School of Law. He is a former Adjunct Professor of Law at the Marshall-Wythe School of Law at the College of William and Mary and Lecturer at the University of Virginia School of Law.
Mr. Rogers is a founding member of the Tenant in Common Association (TICA)—now known as the Alternative & Direct Investment Securities Association (ADISA)—and served two terms on its board. He also served as chair of the Investment Program Association’s Section 1031 Exchange Committee; founding trustee, director, and chair of the Legislative and Regulatory Committee of ADISA; a member of the Board of Governors of the Virginia State Bar Real Property Section; and a member of the Real Estate Committee of the American Bar Association’s Tax Section. He has an AV Peer Review Rating and has been named as one of the top lawyers in Virginia.
In 2017, Mr. Rogers was a finalist for the 2017 EY Entrepreneur of the Year Mid-Atlantic. In 2020, 2021, 2022, 2023, and 2024, he was listed as one of the most powerful and influential leaders on the Virginia 500 Power List by Virginia Business, was awarded Real Estate Forum’s Best Bosses 2020 by GlobeSt., and in 2022 was recognized as an Influencer in Multifamily Real Estate by GlobeSt. Real Estate Forum. He was honored by the Virginia-West Virginia chapter of the National MS Society as the 2022 recipient of the Frank N. Cowan Silver Hope Award. In 2025, he was inducted into the VCU Real Estate Circle of Excellence.
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