Michael K. Phillips, Attorney, has a B.A. in Economics from the University of California, Berkeley and a J.D. from the University of California, Hastings College of the Law. Mr. Phillips was admitted to the California State Bar in 1985 and has been an active member for over 20 years. Mr. Phillips first worked in the tax division of Arthur Andersen & Co. in San Francisco and then in the Office of Federal Tax Services in Washington D.C. He became specialized in like-kind exchanges and is recognized nationally as an expert in the area. In 1988, he joined with Gregory J. Rocca in forming Pacific Realty Exchange, Inc. and continues to serve as Vice President.

From 1992 through 2005, Mr. Phillips has been one of the expert faculty members at the Annual Conferences on Section 1031 Exchanges sponsored by the National Real Estate Development Center. He has also spoken at conferences and seminars sponsored by the California Continuing Education of the Bar, New York University Institute on Federal Taxation, National Business Institute, Federation of Exchange Accommodators, Inland Society of Tax Consultants and East Bay Association of Enrolled Agents. These conferences are attended by tax professionals, attorneys, intermediaries, brokers, title companies and businesses involved in Section 1031 exchanges. Mr. Phillips has written numerous articles on exchanges and other tax topics and is a radio commentator on tax issues. He also provides legal and tax services for real estate owners, hotels, restaurants, small businesses, estates, trusts and other clients. He is a member of the California State Bar Sections on Taxation and Estate Planning.