Paras Motiram

Biography: Paras Motiram is a Senior Manager in EY’s Real Estate, Hospitality, and Construction tax group in Atlanta, GA. He specializes in advising REIT, real estate fund and private equity fund clients, with a focus on federal and multi-state taxation for partnership and corporate structures, including the new federal Opportunity Zones tax benefit program. Paras has over 13 years of real estate tax experience and has advised on such matters as tax structuring, tax diligence related to fund organization and launch, REIT transaction due diligence and evaluation/modeling of investor-side and fund-side tax impacts. Paras also is focused on the new federal Opportunity Zones tax benefit program and has experience assisting with structuring, modeling cash tax impacts and scoping of Opportunity Zone investments to maximize operational flexibility while maintaining compliance with the program. He also has extensive experience with federal and state income tax compliance including Sec. 704(b) partner capital account maintenance, Sec. 704(c) built-in gain analysis, debt allocations, quarterly REIT testing, and REIT qualification matters. Paras has advised real estate clients across various sectors, including multi-family, mixed-use, retail, industrial and hospitality, as well as private equity clients in the consumer products, restaurant and consumer services sectors. Paras is an actively-licensed CPA in the state of Georgia and earned his Bachelor’s degree in finance and Master’s degree in accounting, with a focus on taxation, from the University of Florida. He is an active member of the AICPA, Georgia Society of CPAs, and the National Association of Real Estate Investment Trusts (NAREIT).