Russ has studied and prepared himself diligently, and in the process has made himself the best-qualified Realtor in our area. Russ is the only Realtor in the United States to hold the top four commercial real estate designations, CCIM, SIOR, ALC, and CEA and the first in Huntsville to hold the ALC and CEA designations. The CEA is a title conferred by the American Institute of Real Estate Exchangers. It is a mark of true mastery of section 1031 of the Internal Revenue Code. The provisions in that section allow individuals to pay no capital gains tax when they dispose of business and investment real estate.