NAIOP Podcast: Inside CRE

Special Episode: Opportunity Zones 2.0

Aquiles Suarez, NAIOP Senior Vice President for Government Affairs Season 4 Episode 9

Use Left/Right to seek, Home/End to jump to start or end. Hold shift to jump forward or backward.

0:00 | 30:38

In this episode, Angel Rice and Dave Sobochan of Cohen & Co. join us to discuss the evolution of the Opportunity Zone program and the transition to Opportunity Zones 2.0. They break down how the program works, the tax incentives driving investment, the uncertainty surrounding new census tract designations, and how investors and developers are planning for 2027 and beyond. The conversation also explores IRS guidance, emerging deal structures, state-level strategies, and why Opportunity Zones are expected to play an even bigger role in commercial real estate over the next decade. Recorded on May 14, 2026.