Like-Kind Exchanges versus Opportunity Zone investments; O-Zones ‘a cut above,’ says Dan Gauthier, Rose Law Group transactional attorney handling many O-Zone investments

Palmer McArthur


UPDATE: “The Treasury Department has announced it will hold a public hearing on proposed regulations for Opportunity Zones on February 14, 2019. The prior hearing, scheduled for January 10, 2019, was canceled due to the government shutdown.” –Dan Gauthier

More on the hearing here:


By Tanya Sterling |

CHARLOTTE, NC—As investors and developers ease into 2019, Opportunity Zones (OZ) and Like-Kind Exchanges (LKE) are being seriously examined as capital movements are determined. The similarities and differences between OZ benefits and LKE benefits can be significant and deserve more attention as investors and developers weigh the pros and cons as they contemplate projects and next steps for this new year.



Dan Gauthier, Rose Law Group transactional attorney handling many O-Zone investments, comments:

“Despite some common ground between like-kind exchanges and opportunity zones, opportunity fund investments offer investors more freedom, flexibility, and potential tax-free gains than like-kind exchanges.”

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