Understanding the One Big Beautiful Bill Act: Exploring What OBBBA Means for CRE

Naya is a Certified Public Accountant and member of the Commercial Real Estate industry group. Naya has 20 years of professional experience working with commercial real estate clients and high net worth families owning closely-held real estate businesses. As a tax advisor, Naya helps her clients with succession planning for business transitions. Her experience includes wealth preservation techniques and transfers of business interests. Naya also has extensive experience with tax minimizing strategies, including tax-deferred arrangements, such as like-kind exchanges and involuntary conversions, and complex partnership tax transactions. She counsels her clients on areas that include acquisitions, sales, refinancings, and restructuring of real estate. Naya is the author of several tax articles, including articles published in Tax Notes Federal and State, and has been quoted in Law360 Tax Authority. She has been honored by Crain’s New York Business Notable Women in Accounting and Consulting and was recognized by the New York Real Estate Journal in their Women in Professional Services Spotlight. Naya was also honored as a New Leader of the Bar by the New Jersey Law Journal and as a Super Lawyers Rising Star in Tax Law. Education • LLM, Taxation, New York University School of Law • JD, Benjamin N. Cardozo School of Law • M.S., Accounting, Baruch College - Zicklin School of Business • B.A., Economics and Mathematics, Magna Cum Laude, Bryn Mawr College Professional Affiliations • New York Certified Public Accountant • New York Bar, Member • New Jersey Bar, Member • Commercial Real Estate Women (CREW) Network • The Real Estate Roundtable

Travis is a Certified Public Accountant and a member of the firm’s National Tax-Cost Segregation practice. He has more than 24 years of diversified public accounting experience providing consulting and tax services for companies across a wide variety of industries, including hospitality, manufacturing, distribution, retail, construction and real estate. In addition, he consults with companies on general tax issues and compliance, accounting method changes and capital recovery services. Travis specializes in performing Accounting Method reviews and changes specifically for Unicap, LIFO and Revenue Recognition, Cost Segregation Studies and Tangible Property Regulation Assessments for clients across all industries. He has served as a technical resource to internal tax professionals on specialty tax projects including Section 174, inventory methods, cost segregation studies, accounting method reviews and tangible property regulations. He has also conducted several training sessions to clients and/or professional organizations nationwide. Education • B.A., Accounting, Millikin University Professional Affiliations • American Institute of Certified Public Accountants • Illinois CPA Society

Trey oversees PRP’s financial strategy and capabilities including investor relations, tax, audit, and accounting. He has over 25 years of experience in real estate finance across public and private companies. Before PRP, he was CFO at Bonaventure, supporting the launch of its REIT and serving on the Board and Investment Committee. He was previously CFO at Stonebridge Companies, where he oversaw property, corporate, and tax accounting and structured debt and equity capital . Prior to Stonebridge he held finance, treasury, and capital-markets roles at UDR (NYSE: UDR) and AIMCO (NYSE: AIV). He holds a BSBA in International Business from the University of Denver and an MBA in Finance from the University of Colorado.