Jim Hamill is the Director of Tax Practice at Reynolds, Hix & Co., P.A., in Albuquerque, New Mexico, where he provides tax consulting services for real estate, partnership and corporate clients and also provides estate planning services for families. He is also a managing member of Exchange Facilitators, LLC, which provides qualified intermediary and exchange accommodation titleholder services for Section 1031 exchanges. Jim is the author of over 30 CPE courses and more than 100 articles in professional tax journals and writes a weekly column on tax issues for the Albuquerque Journal. He has lectured on structuring tax transactions throughout the country for over 25 years and does web-based learning for CCH. He is a CPA in New Mexico, a past Chair of the New Mexico Society of CPAs, has 34 years of experience as a tax practitioner and also taught university tax courses for 20 years.