Meet the Team

At Accruit, we deliver unmatched expertise backed by the highest credentialed team in the 1031 exchange industry. Our professionals include specialized 1031 attorneys, CPAs, and Certified Exchange Specialists (CES®)—each bringing deep technical knowledge and a commitment to client success.

We don’t just follow best practices—we help define them. Accruit’s team consists of respected thought leaders who actively shape 1031 exchange processes, compliance standards, and industry innovation. When you partner with Accruit, you’re not just working with a Qualified Intermediary—you’re working with the best minds in the business.

Brent Abrahm

Chief Executive Officer

Steve Holtkamp

Mark Mayfield, CSPO, CSM

Vice President, Service Development & Delivery

Noelle Blusanovics

Senior Vice President, Accounting & Finance

Martin Edwards, Esq., CES®

Managing Director

Max Hansen, Esq., CES®

Managing Director

Matthew C. Douglas, Esq.

Senior Director

Jonathan Barge, Esq.

Senior Director

Mark Adams, Esq.

Senior Director

David Gorenberg, Esq., CES®

Director of 1031 Exchange Education

Ashley Waters

Ilana Sokhrin

Staff Accountant

Robert Bieker-Burke

Senior Wire Specialist

Tracy Bolling

Treasury Specialist

Ryan Vickers

Wire & Treasury Specialist

Karlee Kilbey

Director of Marketing

Dave Tornell

Business Development Director

Aaron Shields

Business Development Director

Rudy Krupka

Business Development Director

Rob Curtis

Business Development Director

Dylan Johnson

Senior Account Executive

Jillian Rosansky

Senior Account Executive

Alex Moore

Senior Account Executive

Lorenzo Bonina, CCIM

Senior Account Executive

Marita Kazos

Customer Success Manager

Lawrence Walker

Lead Software Engineer

Trevor Wakeman

Software Engineer II

Timothy Villaraza

Software Engineer I

Shannon Swanson

Business Analyst

Noah Doran

Director, Exchange Operations

Asher Azim, CES®

Jacqueline Esha

Exchange Officer, Technical Lead

Michele Smith, CES®

Senior Exchange Officer

Shanda Turner

Senior Exchange Officer

Maritza Castillo, CES®

Senior Exchange Officer

Jeremy Fahl, CES®

Senior Exchange Officer

Mechele Tison

Exchange Officer

Mary Sherman

Exchange Officer

Dina Bardakh, CES®

Exchange Specialist

John Ochoa

Exchange Specialist

Darcy Yeldell

Exchange Specialist

Brianna Lee

Exchange Specialist

Melissa Welborn

Exchange Coordinator

Alison Rosenberg

Transaction Coordinator

Brent Abrahm

Chief Executive Officer

Prior to co-founding Accruit in 2000 in Denver, CO, Brent pioneered the development of innovative Qualified intermediary programs for 1031 exchanges for a Fortune 500 Company. Brent continues to work with Accruit senior leadership to further Accruit’s vision of transforming the 1031 marketplace through innovation, client-focused solutions, and industry leadership.

Prior to co-founding Accruit in 2000 in Denver, CO, Brent pioneered the development of innovative Qualified intermediary programs for 1031 exchanges for a Fortune 500 Company. Now, as Chief Executive Officer, Brent continues to oversee one of the country’s largest qualified intermediary companies offering the industry’s only 1031 workflow technology solution for managing like-kind exchanges. Post-acquisition to Inspira Financial in 2023, Brent continues to focus his time on major strategic initiatives. Brent is also a member of Inspira Financial’s extended leadership team.

A frequent industry speaker and panelist, Brent has actively worked to expand awareness of the benefits Qualified intermediaries represent for businesses across a wide range of industries. As a past president of the Federation of Exchange Accommodators (FEA) and co-chair of the Government Affairs committee for 5 years, Brent continues his involvement with the organization and its initiatives. Brent is an active advocate for ensuring like-kind exchanges continue to be supported in legislative initiatives. Brent has participated in over 150 meetings in our Capitol advocating for 1031s including discussions within the White House, Treasury, and Congress.

In addition to his role at Accruit, Brent was previously the co-chair and remains on the board of Colorado Succeeds, a non-partisan coalition of business leaders committed to improving the state’s education system. He is also a founding member and board member of Generation Ocean, a Colorado non-profit organization mobilizing and educating the next generation about the ocean by providing opportunities to learn about, protect, and enjoy the ocean environment through experiential learning opportunities and collaboration. Brent also serves as a Board Director for FutureRise Fund, an organization focused on accelerating access and opportunity for underrepresented entrepreneurs. Along with his family, he enjoys various outdoor sports including skiing, cycling, scuba diving, and hiking.

Martin Edwards, Esq.

Managing Director

Martin Edwards, commonly known as Marty Edwards, is an attorney and one of our key 1031 Exchange subject matter experts, bringing over 35 years' experience in the 1031 exchange field. He enjoys teaching others more about the 1031 industry, including all of the historical factoids about how it has changed (and how it hasn't) over the past 100 years. He also contributes regularly to our blog, so be sure to keep an eye out for his latest articles.

Martin Edwards joined Accruit through Accruit’ s purchase of North Star Deferred Exchange from BMO Financial Group in October of 2011. Marty started North Star in early 1998 and brings over 35 years’ experience in the field of land trust and tax deferred exchange administration. By his estimate, he has facilitated over 15,000 conventional Forward Exchanges and 1,000 Reverse and Property Improvement Exchanges.

A 1977 graduate of the American University Washington College of Law in Washington, D.C., Marty has written and spoken extensively on the subject of tax deferred exchanges. Marty is a Certified Exchange Specialist® through the Federation of Exchange Accommodators. Marty is a current member and past board member of the Federation of Exchange Accommodators.

Marty’s publications include “Tax-Free Exchange of Real Estate” (Real Estate Financing. Matthew Bender & Company, 2004), Land Trust Administration (IICLE, 1999); The Compleat Lawyer, a publication of the American Bar Association; the Real Estate Finance Journal, a Warren Gorham Lamont publication; the Communiqué, the Official Magazine of the Women’s Council of Realtors; the ISBA Real Property Newsletter; the DCBA Brief, the DuPage County Bar Journal, and author of the IICLE Handbook on Land Trust Administration.

Marty has lectured at events sponsored by the Federation of Exchange Accommodators, National Business Institute, the annual McDonald’s CPA Conference, Illinois State Bar Association, Illinois Bankers Association, Office of the Illinois Commissioner of Banks and Real Estate, Illinois Institute for Continuing Legal Education, Illinois Real Estate Lawyer’s Association, Community Investment Corporation, PwC, BDO Seidman, CBIZ Attorneys’ Title (Advocus), Chicago Bar Association LandmarkDividend. BEI Exit Planning Strategy, Lorman Education Services and Apex CLE, Inc.

Marty is a long time member of Federation of Exchange Accommodators (FEA), he has been privileged to present to other members the half day “boot camp” on reverse exchanges and construction/improvement exchanges for the last four years at the FEA annual conference. He also received the 2022 award known as The Margo McDonnell Certified Exchange Specialist® Award in Recognition of Extraordinary Service to the 1031 Exchange Industry.

In his time away from the office, Marty is an avid reader who enjoys playing basketball and tennis, spending time with his family and when time has permitted been a volunteer at the Northfield Township Food Pantry, a non-profit organization that fights hunger and serves the Illinois communities of Glenview, Northbrook, and Northfield.

Max Hansen, Esq., CES®

Managing Director

Max A. Hansen, a Montana native, joined Accruit after 27 years as President and CEO of American Equity Exchange, one of the first Section 1031 qualified intermediary companies in the Rocky Mountain Region. For over 40 years, Max has helped taxpayers and real estate professionals successfully complete property exchanges.

As an attorney and Certified Exchange Specialist®, Max has been assisting clients in real estate transactions involving exchanges for over 42 years. Max is licensed to practice and an active member of the State Bars of Montana, Idaho and Utah and is an inactive member of the State Bar of California. He is a Past President of the State Bar of Montana and was State Bar Delegate and ABA delegate to the American Bar Association House of Delegates for over 20 years. He served on various ABA committees including the Nominating Committee and the Standing Committee on the Federal Judiciary and remains a member of the Committee on Sales, Exchanges and Basis of the ABA Section of Taxation. Max is a former member of the Board of the Federation of Exchange Accommodators (FEA) and a Past President of the organization. In addition to serving as President, he held other positions including Co-Chair of the FEA Government Affairs Committee. He still serves on the Government Affairs Committee and has many years of experience in promoting the benefits of 1031 exchanges for taxpayers and for the economy in general. For many years Max has conducted seminars and appeared on panels of experts around the country on the subject of Section 1031 exchanges. Max was also President and one of the founding Directors of Reverse Exchange Services, Inc., a company devoted to helping real estate professionals and qualified intermediaries’ structure and complete reverse exchanges and continues in a similar role with Accruit. In addition to his work with Accruit and other professional associations, Max is an active member of local real estate organizations, chambers of commerce, civic groups and is a Gold Card member of the Professional Rodeo Cowboys Association. He and his wife, Sheena enjoy travel, competitive team roping, rodeos, horses and ranch work. They also participate with their two daughters in sports, music, fishing, hunting and generally enjoying the great outdoors in Northern Utah and Southwest Montana.

Matthew C. Douglas, Esq.

Senior Director

Matt Douglas, Senior Director, joined Accruit's team of 1031 exchange subject matter experts in 2021. Matt has broad experience, specializing primarily in the area of “title-parking” transactions like Reverse and Improvement or Build-to-Suit Exchanges, which are structurally very different from a typical Forward Exchange. Matt has an aptitude for structuring such deals, and explaining their often-thorny substantive considerations. His client base is diverse, ranging from mom-and-pop investors to publicly traded Real Estate Investment Trusts (REITs). It’s not unusual for Matt to personally handle close to 100 parking transactions in a given year.

Matt Douglas is an experienced attorney who joined Accruit in 2021. Before moving into the 1031 exchange business, Matt spent 10 years practicing criminal and commercial litigation in Chicago, taking many different kinds of cases to trial. Much of his practice during that time also consisted of representing clients in residential and commercial real estate transactions, and, as a result, he understands the nuance of real estate deals in a way that’s invaluable to his role in the exchange business.

Since joining Accruit, Matt has developed broad subject-matter expertise, in particular in the area of “title-parking” transactions, which are structurally very different from a typical Forward Exchange, and commonly include Reverse and Improvement or Build-to-Suit Exchanges. Indeed, Matt spends most of his time structuring such deals, and explaining the often-thorny substantive considerations that arise as a consequence. His client base is diverse, ranging from mom-and-pop investors to publicly traded Real Estate Investment Trusts (REITs). It’s not unusual for Matt to personally handle close to 100 parking transactions in a given year.

Further, Matt’s portfolio of deals includes every iteration of parking transaction there is, from Safe-Harbor Reverse Exchanges and Forward Improvement Exchanges in accordance with IRS Revenue Procedure 2000-37, to more complicated, longer-term parking arrangements outside the safe-harbor and under what’s often called a “Bartell” theory in reference to a court case of the same name. Of particular interest to Matt are Related Party Leasehold Improvement structures, and the increasingly common scenario where an Exchanger already owns property and wishes to build improvements on it using exchange value. He also deploys the lesser-used strategy of parking the Relinquished Property when a particular fact pattern calls for it.

Matt also advises on other complex exchange issues, including: “drop and swap” scenarios where a partnership owning real property must reorganize in some fashion before or after a 1031 Exchange to qualify for nonrecognition treatment, the effect seller financing (i.e. carryback notes) has on an exchange, avoiding prohibited Related Party transactions, and how to best structure multi-property, program-style exchanges for companies trading in and out of large inventories of single-family rental properties. He also has considerable experience facilitating 1031 Exchanges involving California property, and is familiar with the heightened level of scrutiny involved in deals within the California Franchise Tax Board’s jurisdiction.

In addition to advising clients on these and other topics on a daily basis, Matt also educates other members of the 1031 Exchange industry on parking exchanges, presenting at the industry’s annual conference in collaboration with other colleagues, and he is a frequent panelist and lecturer at various tax and real estate industry events. He enjoys the intellectual challenge that 1031 Exchange fact patterns present, and finds nothing more professionally satisfying than solving the complicated puzzles that routinely arise in his 1031 exchange practice.

Jonathan Barge, Esq.

Senior Director

Jonathan joined Accruit in 2022 after almost 20 years of public service in the United States Air Force and as a law enforcement officer. While he facilitates all types of exchanges from simple to the most complex, he specializes in Reverse, Improvement, and exchanges involving mixed-use properties often within the Agribusiness sector. Jonathan is licensed to practice and an active member of the State Bars of Montana and Texas. He has been a resident of Bozeman, Montana for over 20 years.

Jonathan joined Accruit's team of 1031 Exchange subject matter experts in 2022. He has extensive knowledge of 1031 rules and regulations, and structures all types of exchanges, such as Simultaneous, Delayed, Reverse, and Improvement "Construction” exchanges. He works closely with clients to ensure their 1031 transactions are successful and compliant. Jonathan is skilled in communicating effectively with clients of different backgrounds and experience levels. From first-time exchangers to institutional investors, he thoroughly explains the cost-benefit, process, and procedure of complicated exchanges in a clear and professional manner.

Jonathan advises clients on complex 1031 Exchange scenarios involving real estate partnerships, seller financing, related parties, and mixed-use properties. He can help clients navigate the tax rules and regulations that apply to these situations, such as how to structure a "drop and swap" transaction, how to account for carryback notes, how to avoid prohibited transactions with related parties, and how to combine Section 121 and Section 1031 benefits for mixed-use properties (i.e. when a seller lives and generates income on the same property). He also has specialized knowledge on the sale and exchange of easements, leaseholds, and qualifying intangible interests outlined in the Department of Treasury Final Regulations. He assists clients in identifying and valuing real property versus personal property in farm and ranch sales, and explains how to increase the exchange value by identifying qualifying fixtures as part of the real property.

Jonathan is not only a skilled and experienced professional, but also an educator. He contributes to various publications with his articles on advanced 1031 topics and delivers informative content on podcasts and other digital media platforms by offering his insights and guidance on topics related to 1031 Exchange. He also delivers continuing education programs to key players in the industry such as Brokers, Realtors®, CPAs, and fellow Attorneys where he showcases his knowledge and skills through engaging and informative lectures. He combines his technical skills with his business acumen to excel in the Ranch & Land “agribusiness sector” and to promote Accruit's channels.

Jonathan is a member of the Federation of Exchange Accommodators Ethics Committee, where he upholds the highest standards of ethical conduct in the 1031 industry. With more than two decades of experience in public service he leverages his unique background by working with the FEA Government Affairs Committee, where he advocates on Capitol Hill for the preservation and enhancement of 1031 Exchange(s) as a vital tool for economic growth, development, and tax fairness.

Jonathan's background includes time in both the U.S. Air Force and law enforcement, and an active member of the State Bars of Montana and Texas. He is a motivated and diligent professional, always eager to learn new things and to connect with new people. He has a customer-focused approach and tackles challenging situations with creativity and efficiency.

David Gorenberg, Esq.

Director of 1031 Exchange Education

A dedicated and successful professional, David Gorenberg has over twenty years of experience in business development and public speaking. His dynamic personality enables him to make effective presentations to groups both large and small, at all professional levels. David contributes regularly to our blog and hosts webinars to share his knowledge on 1031 exchanges.

David has written and spoken extensively on 1031 Exchange transactions pursuant to Section 1031 of the Internal Revenue Code, and Tenant-In-Common (TIC) and Delaware Statutory Trust (DST) investment properties as like-kind replacement property solutions for 1031 Exchange transactions pursuant to IRS Revenue Procedure 2002-22 and Revenue Ruling 2004-86. As the Director of 1031 Exchange Education, David dedicates a significant portion of his time presenting Continuing Education classes to accountants, attorneys, financial planners, real estate brokers and investors around the country. He speaks frequently on Section 1031 Exchanges, including revisions and updates to Section 1031 of the Internal Revenue Code, Section 1.1031 of the Treasury Regulations and related issues. His Section 1031 Exchange presentations are always practical and feature many real-life 1031 Exchange scenarios to illustrate a wide range of investment/tax strategies. HIs other presentation topics include: The Investment Cycle: Buy, Manage & Sell; Bankruptcy and Foreclosure Issues in Real Estate Investments; and other courses that he has written at the request of various professional organizations, including Like Kind Exchanges of Intellectual Property. David has also developed other specialized presentations to meet the needs of specific groups, including attorneys, accountants, estate planners, real estate professionals, and investor groups. David has presented seminars to the Real Estate Investment Securities Association, Federation of Exchange Accommodators, National Association of REALTORS® and other professional associations around the country. He has lectured at The Wharton School, Penn State University, Rutgers University, and a number of other schools and professional groups around the country. He has also appeared on public education programs on both radio and television discussing a variety of legal issues. Prior to joining Accruit, he was with Wilmington Trust, where he served as the Vice President and Product Leader for Wilmington Trust 1031 Exchange, LLC out of Wilmington, DE. Prior to that, he spent six years with Citibank’s 1031 operations, where he built their 1031 Exchange service from the ground up, ultimately generating over $850 million in annual deposits for the bank. In addition he has held leadership positions with three other national Qualified Intermediaries (Accommodators). Prior to becoming a full time Qualified Intermediary , David managed a successful law practice, where he was involved in business and real estate transactions. In that capacity, David has guided his clients through 1031 Exchange transactions since 1992. David began his legal career as a judicial law clerk for a Superior Court Judge in New Jersey, and then joined a well-known local firm before opening his own private office. In addition to handling business, real estate and other matters for individuals and businesses, David was a frequent guest lecturer and seminar presenter for several professional organizations. He was a program developer and presenter for numerous Bar Association seminars and was also selected to participate in special Supreme Court committees in New Jersey. David has earned the Certified Exchange Specialist® (CES®) designation, the only tested designation in the 1031 exchange industry, confirming his knowledge of the intricacies of a like-kind exchange. David also possesses the Certified Distance Education Instructor (CDEI™) ensuring that he has the skills and knowledge needed to teach online courses. Prior to practicing law, David was an Actuarial Assistant with a Philadelphia-based employee benefits consulting firm. While there, in addition to reviewing and revising pension plans to ensure compliance with Internal Revenue Code requirements, David also made regular presentations to employee groups to explain their employee benefits programs. David received his Bachelor’s Degree from Rider University, and his law degree from Widener University, cum laude. David is also Past President of the Federation of Exchange Accommodators (“FEA”), the only national association for 1031 Exchange professionals, and has served as Co-Chair of the FEA Ethics Committee. He has previously served on Boards of Directors of various REALTOR® associations and civic groups, and in other professional organizations in three states and nationally.