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Aaron Gaynor concentrates on real estate partnerships and real estate investment trusts (REITs), with a particular focus on section 1031 exchanges, the acquisition of private REITs, qualified opportunity zone (QOZ) investments, and distressed debt restructurings.

He is the co-author of the Bloomberg Tax Portfolio (formerly BNA Tax Management Portfolio) Taxfree Exchanges Under Section 1031.

He received his LL.M. in Taxation from New York University School of Law; J.D. from Benjamin N. Cardozo School of Law; and B.A. cum laude in Economics from Brandeis University.

by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, 03/01/2021
Download the file for 'MarketShare' Acknowledges Challenge of Distinguishing Consulting, Information Services, and Software.
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, June 26, 2019
Download the file for Opportunity Zone Talking Points for Fourth of July BBQs.
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for Apple Sales Tax Case Disregards Form of Transaction.
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for In Domicile Case, Tax Department Taxes Another
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, December 26, 2018
Download the file for Opportunity Zone Talking Points for Cocktail Parties.
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, December 13, 2018
Download the file for Recent Opinion Holds Office Is Not a