Gregory J. Rocca, Attorney, has a J.D. from the University of San Francisco School of Law. In 1980 and 1981, while at Georgetown University Mr. Rocca worked for Congressman Wayne Grisham in Washington D.C. as a legislative assistant and press secretary. Since 1984, he has worked in San Francisco specializing in real estate transactions, including tax-free exchanges. In 1988, he joined with Mr. Phillips in forming Pacific Realty Exchange, Inc. (PRE) and continues to serve as President of PRE. PRE facilitates exchanges under Internal Revenue Code Section 1031, and has been one of the leading intermediary companies. PRE has acted as a qualified intermediary in thousands of exchanges involving billions of dollars in real estate (including properties in California, Oregon, Washington, Hawaii, Texas, Colorado, Arizona, Florida, New York, New Jersey, Massachusetts and most other states). For almost 20 years, the company has faithfully managed exchange funds and provided the highest level of exchange services to its clients.

Mr. Rocca has practiced law since 1986. His practice involves real estate of all types (residential, commercial, industrial and land development), construction, leasing, sales and financing. He also has many business clients and is involved in estate planning and the administration of trusts and estates. He has co-authored with Mr. Phillips many articles on Section 1031 exchanges. Mr. Rocca is a member of the California State Bar Real Property Section. He also has a development business with his brother, Thomas J. Rocca, known as Seven Hills Properties. Mr. Rocca has been a member of the San Francisco Park and Recreation Open Space Advisory Committee for many years and is a staunch advocate for San Francisco's playgrounds and parks.