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Aug 20, 2026

Where is OB3 one year later, and what's next for opportunity zones?

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Aug 20, 2026

CRE debt markets hit a rate floor in Q2 2026

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Aug 19, 2026

Where value is created in data center land

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Aug 17, 2026

CRE This Week - What's impacting the United States market?

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Aug 13, 2026

Treasuries Up, Spreads Down, And Office Improving

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Aug 12, 2026

CRE This Week - What's impacting the Canadian market?

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FEATURED episode


Where is OB3 one year later, and what's next for opportunity zones?


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.


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