Aaron S. Gaynor

Partner

P: 212-903-8770

Aaron S. Gaynor concentrates on real estate partnerships and real estate investment trusts (REITs).

He has 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 (formerly BNA) Tax Management Portfolio Tax-Free Exchanges Under Section 1031. He is also the author of the QOZ chapter of the LexisNexis treatise Real Estate Financing—Text, Forms, Tax Analysis.

Education

New York University School of Law, LL.M. (Taxation)
Benjamin N. Cardozo School of Law, J.D.
Brandeis University, B.A., cum laude

Admissions

New York
New Jersey

News & Insights

September 10, 2025
Events

Aaron Gaynor to Speak at the 2025 Federation of Exchange Accommodators Annual Conference

Roberts & Holland's Aaron S. Gaynor is speaking at the 2025 Federation of Exchange Accommodators Annual Conference which takes place September 15-17 in Atlanta, Georgia.

September 2, 2025
Publications

The OBBBA Makes QOZ Program (But Not Deferral) Permanent

Ezra Dyckman, Aaron S. Gaynor
New York Law Journal

The One Big Beautiful Bill Act (OBBBA) extended the popular Qualified Opportunity Zones (QOZ) program with some tweaks, but the changes do not allow current QOZ investors to permanently defer gains already invested in the program.

07/15/2025
News

Aaron Gaynor to Speak at NYU Like-Kind Exchange Conference

Roberts & Holland's Aaron Gaynor will participate in the Partnership Transactions and Ethics panels at the NYU Like-Kind Exchange Conference from July 24-25, 2025 at the Westin New York at Times Square.