September 23, 2010 11:00 PST/2:00 EST 50 minutes

This webinar will discuss advanced 1031 Exchange topics, including:how 1031 Exchanges are different when Commerical properties are involved. Topics will include:

- Overview of 1031 Exchanges
- Mixed Use Property / Vacation Homes
- What is Section 121?
- Parking Arrangements
- Seller Financing
- Foreclosures / Distressed Sales

The audio portion of the webinar will be broadcast over your computer's speakers and via telephone. You may choose to call in and ask questions or you may listen to the webinar over the internet and enter questions via text.

* Not permissible in all US jurisdictions

Scotland is now the BPO location of choice for many of the world’s top companies. Companies such as Ceridian, BAA, Shell, IBM, Morgan Stanley, Heineken and Diageo have all recognized Scotland’s experience and expertise across human resources, technology and finance to join the growing community who has made Scotland their BPO home.

By joining this Webinar you will hear more about Scotland’s strength and depth as a BPO location:

Overall 451,000 people are employed within finance and business, of which 356,000 are located within Scotland’s central belt, ensuring a steady supply of highly skilled staff for the BPO sector

Some of the largest BPOs and contact centers in Europe are based in Scotland. There are over 86,000 people employed in 400 contact centers – one in every 30 employee works in a contact centre

Scotland is home to many global and pan European BPOs due to the wealth of multilingual skill. Current BPOs and contact centers offer a mix of 26 different languages

The sector has grown by 30,000 employees, or 54%, since 2003

Scotland has over 272,000 students studying at any one time for a higher education qualification

Doug Sawers, Managing Director, Ceridian Ceridian UK is part of Ceridian Corporation, a 9000-strong global services company. The UK business is a leader in HR outsourcing and has a great blend of leading-edge HR technologies and full-service centers, which are both on-shore (primarily Glasgow, Manchester and Leeds) and offshore (Mauritius). Ceridian is growing past the 700 colleague mark in the UK and past the 400 mark in Mauritius. Main services include HRIS, payroll, flexible benefits, employee assistance programs, recruitment, expense management and workforce management. Ceridian aims to have the most committed people, the latest technology, the best-tailored solutions and to enjoy helping customers to improve their business performance dramatically.

During this one-hour webinar you will learn about why so many U.S. manufacturers have moved production to Mexico under Mexico’s “Maquiladora Program”. If you ever considered moving some of your production to Mexico and didn’t….it might be time to think about it again. Some of the benefits that Mexico offers U.S. manufacturers are:

Close proximity to the United States
A young, low-cost, quality conscious workforce
No restrictions on foreign investment
The benefits afforded Mexico under the NAFTA
Mexico's 12 Free Trade Agreements with 32 countries
Since the inception of the Maquiladora Program in 1965 over 3,000 U.S. manufacturers have moved production to Mexico. The Maquiladora Program:

Allows Maquiladoras to be 100% foreign owned
Allow Maquiladoras to import duty free into Mexico all production related machinery, equipment, materials, and components where the articles are covered by NAFTA Certificates of Origin
Does not restrict what can be produced by a Maquiladoras
Allow Maquiladoras to sell a signification portion of their production in the Mexican national market
During the webinar you will hear two plant managers of U.S.-owned Maquiladoras present case histories of their move to Mexico and the president of Mexico’s oldest “Shelter Plan Program” will explain how easy it is to start-up and operate a Maquiladora Plant under the shelter plan.

This seminar will focus on the Information and Communication Technologies sector in Spain and the investment opportunities it offers to foreign companies. Thus, we will analyse the current situation and future trends of the sector, highlighting its main competitive advantages.

Attendees will have the chance to listen to first hand experiences from multinational companies already established in Spain, who will give their view on the suitability of Spain for their different strategies, covering topics such as:

- The maturity of the Spanish ICT market, with experience both in the client and provider side

- The potential access to key markets in Latin America and Europe that Spain offers

- The availability of local talent and skills, at a competitive cost

- Big multinationals are already manufacturing and delivering professional electronics and systems in a competitive way

- Multinational companies are already developing software and providing outsourcing services to other European big and medium-sized enterprises

- There is a global presence providing high value services from Spain

This seminar will focus on the Information and Communication Technologies sector in Spain and the investment opportunities it offers to foreign companies. Thus, we will analyse the current situation and future trends of the sector, highlighting its main competitive advantages.

Attendees will have the chance to listen to first hand experiences from multinational companies already established in Spain, who will give their view on the suitability of Spain for their different strategies, covering topics such as:

- The maturity of the Spanish ICT market, with experience both in the client and provider side

- The potential access to key markets in Latin America and Europe that Spain offers

- The availability of local talent and skills, at a competitive cost

- Big multinationals are already manufacturing and delivering professional electronics and systems in a competitive way

- Multinational companies are already developing software and providing outsourcing services to other European big and medium-sized enterprises

- There is a global presence providing high value services from Spain

The main goal of this seminar is to present the Spanish Aerospace industry and the investment opportunities that it offers for foreign companies. Thus, we will highlight the main drivers that have allowed the development of the industry in Spain and the plans that the Spanish administrations have created to foster the sector.

Another important aspect of the seminar will be the international aerospace programs in which Spain takes part, mainly those developed by EADS and Airbus. Thus, a part of the presentation will be devoted to the facilities and activities of this group in Spain.

We will also highlight the following business opportunities detected in the Spanish aeronautics industry:

- Avionics
- ATM systems
- Aerostructures and composites
- Maintenance, Repair and Overhaul centers
- Training Centers
- Unmanned Aircraft Vehicles for civil uses

Regarding the space industry, we will get to know about the presence in Spain of the company Thales Alenia Space, a leading European supplier of space components and systems that has been working in Spain over 20 years.