Foster is an attorney whose practice focuses on real estate taxation, partnership law, and estate planning. She is President of 1031 Services, Inc., a tax deferred exchange intermediary and consults in exchange matters.
Ms. Foster is a member of the Section of Taxation of the American Bar Association, Real Estate and Sales, Exchanges and Basis Committees, and a member of the Washington State Bar Tax Section. She is a 1981 graduate of the University of Michigan and a 1984 graduate of the University of California, Boalt Hall School of Law. She is a contributing author to Mertens Law of Federal Income Taxation, the Journal of Passthrough Entities, the New York University Tax Institute, the Business Law Journal, and the Journal of Accountancy. She is a board member of the Federation of Exchange Accommodators, and frequently lectures on tax-deferred exchanges