A year after the One Big Beautiful Bill Act passed and with Opportunity Zones now entering a second act, the tax and structuring landscape for CRE has evolved. In this episode of CRE Exchange, Cole Perry and Omar Eltorai sit down with Lisa Knee, Managing Partner of Real Estate Services at EisnerAmper, to unpack what has changed. Lisa shares her knowledge on which OB3 provisions are impacting deals a year later, walks through the mechanics of Opportunity Zones 2.0, including the adjustment to a permanent program with rolling five-year deferrals, and discusses what she’s seeing in fund formation as investors demand more transparency and standardized reporting.

Key moments

  • 01:18 Lisa’s role at Eisner Amper
  • 08:56 OB3 tax bill impacts
  • 14:00 Opportunity Zones 2.0 overview
  • 24:19 Avoiding QOF structuring pitfalls
  • 33:50 AI capital and city revivals
  • 36:21 Outlook on the next 12 months
  • 38:00 Where to follow Lisa
  • 38:43 One industry change wish


Resources mentioned

  • Lisa Knee – https://www.linkedin.com/in/lisaknee/
  • OZ 2.0 Guidebook - https://www.eisneramper.com/insights/real-estate/transitional-guidance-on-qualified-opportunity-zones-0826/


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