Louis Stevan Weller
Managing Partner
Louis Weller focuses on income taxation and entity structuring for real estate transactions with significant experience in LLCs, partnerships, sales, exchanges, and leases. Educational & Employment History • BA from Yale • J.D. & MPP from University of California, Berkeley • Private practice 1975 to1999, 2012 to present • Principal Deloitte Tax LLC 1999 to 2012 Achievements & Other Notable Experience • CEB speaker and author: Real Property Exchanges, numerous articles on income tax subjects in multiple professional journals, speaker at numerous national tax institutes • Founder and chair, annual Jeremiah Long Conference on Section 1031 IRC
Christopher Fenolio
Partner
Christopher Fenolio structures commercial real property transactions with a heavy focus on IRC Section 1031 exchanges and other wealth preservation strategies. He advises and helps clients structure commercial property transactions, tenancy in common arrangements, Delaware Statutory Trusts (DSTs), REITs and UPREIT vehicles, alternative 1031 exchange eligible investments, opportunity zone investments, drop and swap transactions (partnership redemption/liquidations), swap and drop transactions (partnership tracking unit deals), partnership divisions, synthetic drop and swaps (conversions to DSTs), and other similar structures. Mr. Fenolio is a partner at Weller Partners LLP in Sausalito (San Francisco), California. He previously worked for PricewaterhouseCoopers LLP (now PwC) and Deloitte Tax LLP. Mr. Fenolio holds a BS in Accounting and a Masters in business taxation from the University of Southern California (USC) in Los Angeles, California, and a J.D. with a legal specialty certificate in Environmental, Land Use, and Real Estate law from Chapman University School of Law in Orange, California. Mr. Fenolio is the co-chair of the Sales, Exchange, and Basis Committee within the American Bar Association's (ABA) Tax Section, where he is a frequent speaker on commercial property transactions and 1031 exchanges. He also frequently speaks at real estate and 1031 conferences and events. Mr. Fenolio is also pro bono counsel to the US Air Force Auxiliary, Civil Air Patrol, and a Mission Pilot.
