Roberts & Holland LLP

Aaron S. 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 is co-author of a bi-monthly column on New York State and City taxation in the New York Law Journal.

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