With Jonathan McGuire

On Episode 116 of The Unique CPA, Randy is joined by Jonathan McGuire of Aldrich Advisors to discuss Opportunity Zones, a unique element of the tax code introduced by the Tax Cuts and Jobs Act in 2018. Opportunity Zones allow investors to defer capital gains taxes and later taxation by investing in designated low-income communities. Jonathan covers the tax benefits, requirements for Opportunity Zone Funds and Businesses, and types of eligible investments.

Important Links

Aldrich Advisors

Jonathan McGuire on LinkedIn

Jonathan McGuire’s email

About the Guest

Portrait of Jonathan McGuireJonathan McGuire is a partner at Aldrich Advisors with nearly a decade of experience providing strategic tax planning and compliance expertise to private middle-market clients. He has a deep focus as a real estate accountant, working with investors, developers, realtors, property managers, and other professional service providers in real estate. He works with a wide range of property types ranging from single and multi-family residential to commercial properties. Jonathan specializes in repair regulations and the effects they have on those who own real estate. He also helps clients defer capital gains taxes using qualified opportunity zones and qualified opportunity funds.

Jonathan was recently named 2021’s Top 25 Tax Specialists and has been previously featured in Forbes. Prior to joining Aldrich, he spent time in public accounting in Seattle, Washington. Jonathan earned his master’s in taxation from the University of Denver, and his bachelor’s in accounting and business management from Corban University in Salem, Oregon. Jonathan is also an adjunct professor at Corban University’s business school.

Meet the Host

Randy Crabtree, CPA


Randy Crabtree

Randy Crabtree, co-founder and partner of Tri-Merit Specialty Tax Professionals, is a widely followed author, lecturer and podcast host for the accounting profession.

Since 2019, he has hosted the “The Unique CPA,” podcast, which ranks among the world’s 5% most popular programs (Source: Listen Score). You can find articles from Randy in Accounting Today’s Voices column, the AICPA Tax Adviser (Tax-saving opportunities for the housing and construction industries) and he is a regular presenter at conferences and virtual training events hosted by CPAmerica, Prime Global, Leading Edge Alliance (LEA), Allinial Global and several state CPA societies. Crabtree also provides continuing professional education to top 100 CPA firms across the country.

Schaumburg, Illinois-based Tri-Merit is a niche professional services firm that specializes in helping CPAs and their clients benefit from R&D tax credits, cost segregation, the energy efficient commercial buildings deduction (179D), the energy efficient home credit (45L) and the employee retention credit (ERC).

Prior to joining Tri-Merit, Crabtree was managing partner of a CPA firm in the greater Chicago area. He has more than 30 years of public accounting and tax consulting experience in a wide variety of industries, and has worked closely with top executives to help them optimize their tax planning strategies.