Lori Decker


A Kauai resident since 1991, I gained my real estate experience working on Kauai luxury property acquisitions and residential developments, assisting in the management of residential construction projects, implementing a management and marketing system for luxury vacation rental investment properties, and coordinating IRC Section 1031 investment property exchange transactions for a local Kauai corporation.

I've been studying, attending seminars, and writing about the US tax incentives created for private investors in late 2017. The ability to defer the tax owing on the capital gain from the sale of a business, shares, and real property by creating a Qualified Opportunity Fund to purchase Opportunity Zone property is an area of real property investing with broader implications than that of 1031 exchanges, while having the potential to positively impact communities left behind across the country.

Hawaii currently has 25 certified Opportunity Zones. One Opportunity Zone is located on the South Shore of Kauai, and one Opportunity Zone is located on the North Shore of Kauai, encompassing some of the most beautiful real property in the state. The potential for tax-free appreciation provided by this legislation is unprecedented.

I moved to Kauai from Canada after earning my Bachelor of Commerce (BComm) and my Bachelor of Laws (LL.B) degrees from the University of Saskatchewan, and passing the Grade Eight Piano Examination given by the University of Toronto Royal Conservatory of Music.

Living on the sunny south shore of Kauai, and giving children after-school piano lessons before catching a sunset, are my life's simple pleasures.

I love my Kauai life.



$4.5M | POIPU | Learn More About this Property

My Blog Posts
Kukui’ula Kauai Update: Opportunity Abounds
South Shore Kauai’s private resort community of Kukui’ula experienced a strong 2019 with 37 homesites and 13 homes sold, for …
Just Listed: Buildable Oceanfront Lot In Kauai Opportunity Zone
Located in the certified South Shore Kauai Opportunity Zone, this 9,360 sqft Poipu parcel offers 120 feet of ocean frontage, …
latest news
Opportunity Funds December 31, 2019 Date Approaching
Qualified Opportunity Funds have certain tests and periodic deadlines to meet in order to comply with the IRS rules and …