Tax Strategies in Commercial Real Estate Investing

Allan Swaringen is President and CEO of a daily valued, perpetual life REIT managed by LaSalle Investment Management, Inc. and sponsored by Jones Lang LaSalle (JLL). Allan is responsible for all financial, investing and operational functions of the REIT and guides the overall strategic direction of the company. He formerly served as fund manager for the company since its inception in 2004. He has more than 25 years of experience in the real estate industry, including a variety of leadership and investment management positions with LaSalle and other leading institutions. Allan holds an MBA from the University of Chicago Graduate School of Business and a BS from the University of Illinois.

Louis J. Rogers is the founder and chief executive officer of Capital Square and its related entities He is also the founder and chief executive officer of Rogers Realty Advisors, LLC. Prior to founding Capital Square, he served as managing director of private programs at a national real estate sponsor and was the former chief executive officer of its FINRA-licensed broker-dealer. Rogers was a founding member of a national real estate investment sponsor in 1998, where he ultimately served as president and on the board of directors until 2007. Under his leadership, the company became the nation’s largest tenant-in-common (TIC) sponsor, which syndicated in excess of $5 billion of real estate in over 100 offerings, including TICs, real estate investment trusts (REITs) and real estate funds. Prior to 2004, Rogers was an influential tax, securities, and real estate attorney. He was a partner with the Hirschler Fleischer law firm in Richmond, Virginia (1987-2004), where he founded and led the firm’s Real Estate Securities Practice Group. Rogers was responsible for billions of dollars of TIC, REIT and fund offerings as an attorney and executive officer. In 2017, Rogers was a finalist for the 2017 EY Entrepreneur of the Year Mid-Atlantic. In 2020, 2021 and 2022, he was listed as one of the most powerful and influential leaders on the Virginia 500 Power List by Virginia Business and was also awarded Real Estate Forum’s Best Bosses 2020 by GlobeSt. In September 2022, Rogers will be honored by the Richmond chapter of the National Multiple Sclerosis Society for his significant impact on the Richmond community. Rogers earned a Bachelor of Science from Northeastern University in 1979 (with highest honors), a Bachelor of Arts (with honors) in 1981 and Master of Arts in 1985 in Jurisprudence from Oxford University, and a Juris Doctor degree 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.

Kieran Jennings is Managing Partner at Siegel Jennings Co., L.P.A. Previously a Certified Public Accountant (CPA), Kieran focuses his practice on real property taxation and general state and local tax litigation. He has successfully tried cases before administrative boards, tribunals, courts, and appellate courts, including the Ohio Supreme Court. Kieran has experience in managing real property tax appeals throughout the U.S. and Canada and assists clients in due diligence property acquisitions, tax planning, and structured agreements between taxpayers and taxing jurisdictions. Kieran is the Vice President and a member of the Executive Board of the American Property Tax Counsel (APTC), a national organization of which Siegel Jennings is a founding member. Kieran was the 2022 Chair and 2023 Vice Chair for the Central and Northern Ohio Chapter of the Counselors of Real Estate and previously served on the Board of Directors for the Northern Ohio Chapter of NAIOP. Kieran regularly conducts seminars and workshops on various property tax issues for industry groups like the National Retail Round Table, The Ohio Society of CPAs, Institute for Professionals in Taxation (IPT), National Business Institute, and Lorman Education Service. In 2016, Kieran was awarded the CRE (Counselor of Real Estate) credential by The Counselors of Real Estate, an international group of high-profile real estate practitioners who provide expert advisory services to clients on complex real property and land-related matters. Of the over 150,000 practitioners in commercial real estate today, fewer than 1,100 currently hold the CRE credential.

Nathan Schreiber is Agora's accounting and tax services lead. He has 9+ years of experience advising and consulting clients on complex tax matters, strategic tax planning and accounting services. Prior to joining Agora, Nathan was a senior manager in CohnReznick's Commercial Real Estate Tax practice. His clients range from real estate managers, syndicators, family offices, institutional fund investors and private equity funds that primarily invest in the commercial real estate industry across the US. Their portfolios range from $1M - $1B+ in EUM with investments in residential, commercial and mix-use properties.