Jim has been California Real Estate Broker and Consultant since 1976. He holds an MBA degree with an emphasis in Finance in addition to a BS in Finance. He holds the GRI and CCIM designations. He has completed an IRC Section 1031 exchange involving 28-undivided interests in eleven properties. He is the developer of the Power Analy$I$™ and Computer Calc™ software programs that have enabled other real estate professionals to analyze critical investment and financing opportunities. Jim has authored many magazine articles and has contributed to a number of well-known real estate books. His contributions include sections of the Realty Bluebook: The Exchange Recapitulation Form; Hewlett-Packard HP-12C, HP-17/19BII Financial Calculator; and Yield Analysis. He frequently serves as an Advisor & Expert Witness in real estate court cases. The San Mateo County Superior Court appointed him as a Provisional Director of Real Estate Corporation. Jim holds a lifetime Community College teaching credential in Real Estate and Business. He has been an instructor since 1978 and is a Master Faculty Member of the California Association of REALTORS®. You may contact him at JamesFLittle@MSN.com or visit his website, www.1031.com.