OUR TEAM
Meet the people you’ll work with.
You work directly with our team. Together, we bring more than fifty years of transaction counsel, underwriting, and real estate experience to the decision in front of you. Our tax review includes more than forty years across tax, notes, and real estate, including fourteen years in IRS Large Business & International.

MANAGING PARTNER
Alejandro Duque
Former Google and YouTube financial analyst, multifamily investor, and small-bay light-industrial developer.
Experience
Before founding DREA, Alejandro spent seven years as a financial analyst at Google and YouTube. In 2018, he began serving as a general partner in multifamily investments across the Southeast and later moved into small-bay light-industrial development in Virginia.
Licenses and education
Alejandro is a licensed real estate broker in Florida and Virginia. He graduated from the University of Florida with a major in Finance and a minor in Real Estate.
The exchange rooms
Alejandro is president of the Florida Real Estate Exchangors and participates as a guest in the Society of Exchange Counselors and the National Council of Exchangors, and regional exchange groups. These relationships bring owners, brokers, counselors, and properties into the same conversation.
Outside the firm
Alejandro is originally from Colombia and was raised in Miami. He and Mariela are happily married and have two daughters. Together, they co-founded Una Luz Foundation, their U.S. 501(c)(3) nonprofit and family passion project. It supports a school and community kitchen in Cartagena. Alejandro serves as president of its board.

SENIOR PARTNER
Darryl McCullough
Five decades of counseling and creative real estate structuring, grounded in what each person wants from the transaction.
The work
Darryl’s transaction experience includes land assemblies that became student housing, lease-options that closed price gaps, vacancies exchanged for development land, seller-financed notes, partnerships, and transactions with several properties and parties. The common thread is finding the benefit each person wants.
Professional history
Darryl has worked across North American real estate as an investor, developer, deal originator, mortgage manager, teacher, and creative-structuring counselor. He earned the CCIM designation in 1984, joined the Society of Exchange Counselors in 1985, ran an equity-management consulting practice, and taught creative dealmaking at the Toronto Real Estate Board.
How Darryl thinks
Darryl asks what an owner would do with the cash if the property sold. The answer may open up other ways to reach the same goal. His papers explain that approach, the transactions behind it, and how his faith shapes the use of what we own. Read his paper on Redemptive Real Estate, or explore the full collection in Putting the Pieces Together.

SENIOR ADVISOR
Victor Wagner
Retired IRS Senior Revenue Agent and CPA with more than forty years across tax, notes, and real estate.
What Victor reviews
Victor reviews 1031 treatment, installment sales, depreciation, cost segregation, amended-return questions, and the tax assumptions inside a proposed structure. He asks what an examiner, return preparer, and attorney will need to see.
Experience and credentials
Victor has an MBA from Baylor. He is a licensed real estate broker and mortgage broker, a former mortgage insurance underwriter, and a longtime real estate and note investor. He also teaches tax courses and speaks at real estate exchange meetings.
Tax inside the transaction
Victor does not review tax in isolation. His more than forty years across public accounting, real estate ownership, finance, development, notes, and the IRS help him see how the tax position fits the transaction before the documents are signed.
HOW WE WORK TOGETHER
We work through the property, the terms, and the tax questions together.
UNDERSTAND THE PEOPLE
We start with what each person needs, not with a favorite structure.
TEST THE DECISION
We bring the property, financing, tax assumptions, and downside into one view.
CARRY IT THROUGH
The same team stays with the work from the first conversation through written terms and closing.
LET’S TALK
Bring us the situation in front of you.
Start with what you own, what is changing, or the decision in front of you. The first conversation is complimentary.