Naya Pearlman, CPA, JD, LLM, is a Tax Partner and a member of the firm’s Commercial Real Estate Industry practice. Naya has nearly 20 years of professional experience serving the commercial real estate industry. She advises property owners, operators, and joint ventures investing in all types of commercial real estate, including multi-family, industrial, retail, office space, hotels, and other special-purpose properties.
Naya’s experience includes structuring inbound U.S. real estate investments for foreign investors, planning for tax efficient exits, planning for tax-deferred arrangements, including involuntary conversions and like-kind exchanges; and advising on complex partnership tax transactions, including partnership mergers and divisions. Naya also has extensive experience evaluating tax aspects of business transactions and reviewing tax matter provisions; reviewing waterfall calculations and distribution models; and tax planning for digital asset transactions.
Before joining CohnReznick, Naya was a Tax Partner for a major accounting and advisory firm. This experience included leading her prior firm’s digital asset tax practice, opportunity zone investments, and other initiatives impacting private real estate clients. She also chaired their Business Tax Technical Committee and guided the firm through tax law changes resulting from the COVID-19 pandemic and the new administration.
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.
- BA, Economics and Mathematics, Magna Cum Laude, Bryn Mawr College
- LLM, Taxation, New York University School of Law
- JD, Benjamin N. Cardozo School of Law
- MS, Accounting, Baruch College - Zicklin School of Business
- New York Certified Public Accountant
- New York Bar, Member
- New Jersey Bar, Member