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Attorney

Pat Cardwell

Florham Park, NJ

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About Pat Cardwell

Pat Cardwell is an attorney. He leads the franchise and opportunity fund practices at Jardim, Meisner & Susser, P.C., based in Florham Park, New Jersey.

Jardim, which has offices in New Jersey and New York, focuses on employment law, corporate and commercial law, real estate, toxic torts, wills, debt collections and special education law. The firm was founded in 2012.

Cardwell represents franchisors and franchisees in various industries. On the franchisor and master franchisor side, he assist companies in preparing franchise disclosure documents and other regulatory filings, and represents them in domestic and international franchise negotiations, renewals, assignments and disputes. On the franchisee side, Cardwell helps franchisees of all sizes review franchise disclosure documents and in negotiations of new franchise agreements, franchise renewals, compliance, assignment of franchise agreements and approval of new franchisees.

Cardwell also represents clients in commercial and contracts litigation in Virginia and the District of Columbia.

Cardwell is the former general counsel of Realogy Corporation, the franchisor of six of the most recognized brands in the real estate industry. Before joining Jardim, he was founder and general counsel of Zippy Shell Inc.

He holds a law degree from American University and a bachelor’s degree from the University of Maryland.
Company

Jardim, Meisner & Susser

Address

30b Vreeland Road, Florham Park

TOTAL ANSWERS

44

Answers to Opportunity Zones

44 Questions Answered

How can I combine OZ investments with EB-5 benefits?

8 Members Answered

Can I transfer ownership of my OZ investment to a relative?

11 Members Answered

Could a QOZ have its status revoked in the future?

15 Members Answered

Could Opportunity Zones get additional reporting requirements in the future?

14 Members Answered

What factors should be taken into consideration when selecting between 1031 Exchanges and the Opportunity Zone tax incentive?

10 Members Answered

Are there any Opportunity Zones in the Virgin Islands or other U.S. territories?

10 Members Answered

If we set aside a reserve to pay the 2026 capital gains tax liability, is that taxable?

13 Members Answered

Since the working capital safe harbor applies to QOZ businesses, why can’t a fund also be a trade or business?

16 Members Answered

How much of a rush should I be in to invest in an OZ?

17 Members Answered

What is the waiting period on actual gain from this year?

14 Members Answered

How do I prepare a written plan for capital in order to qualify for the Working Capital Safe Harbor?

12 Members Answered

What happens if an S corporation that owns a share of a QOF changes ownership? 

8 Members Answered

Do residents of non-conforming states receive the OZ benefits if they invest in an Opportunity Zone project in a state that conforms with the federal OZ regulations?

9 Members Answered

How can I show reasonable cause to avoid the penalty for failing to have 90 % of my QOF’s assets in an OZ?

10 Members Answered

What happens with the OZ benefits if an investor of a QOF die and the assets are passed down to the investor’s children?

12 Members Answered

What is the tax relationship between conforming states and non-conforming states?

7 Members Answered

What does it mean for investors that Hawaii approved legislation S.B. 1130 to conform its tax code to the Internal Revenue Code?

9 Members Answered

If a QOF can be an entity that predates the effective date of the OZ regulations, how far back can it go?

9 Members Answered

What if a QOZ Business’s income fluctuates outside acceptable levels?

7 Members Answered

How can a QOF investing in operating businesses know for sure that the business is a qualified OZ operation?

11 Members Answered

Is there any way for a current business located in a OZ to transfer assets in-kind (via taxable sale) to a QOF in exchange for an interest, while also getting deferral on the gain from that sale?

9 Members Answered

What happens if a taxpayer transfers the QOF interest into a grantor trust and the trust later loses its status?

7 Members Answered

How can California residents enjoy the full tax advantages of Opportunity Zone investments?

10 Members Answered

How likely is it that the OZ regulation will get extended instead of sunsetting on Dec. 31, 2047?

13 Members Answered

Are Qualified Opportunity Funds considered a security that is regulated by the SEC?

8 Members Answered

How can QOFs prove that they meet the 90 % Substantially All test?

10 Members Answered

How can a Section 1231 gain be reinvested at the entity level rather than at the equity holder level?

7 Members Answered

How worried should I be about the penalties for failing to maintain QOZ assets?

6 Members Answered

Can I use capital from a QOZ sale for other purposes?

7 Members Answered

Why are certain businesses excluded from taking advantage of the OZ program?

10 Members Answered

What happens if only parts of my real estate property is inside the OZ?

9 Members Answered

Can a QOF itself invest in another QOF?

14 Members Answered

How strict is the “sin list” rule?

9 Members Answered

What is the requirement on the timing of OZ Investments?

6 Members Answered

What requirements do advisors need to meet to be exempt from the investor statement delivery requirement under the Custody Rule?

2 Members Answered

How can existing owners of property in OZs take advantage of the tax benefits without selling?

8 Members Answered

How does IRS treat a group of sellers in a related party sale?

5 Members Answered

How can I get an extension to the 31-month period for my working capital plan for my QOF?

10 Members Answered

Is there an upper limit on the special capital gain dividends paid by QOF real estate investment trusts?

2 Members Answered

How can my business qualify as a QOZ business?

9 Members Answered

How detailed must the plan be to improve land in an OZ at the time of purchase?

7 Members Answered

How do the second set of regulations establish anti-abuse rules when it comes to land use in an Opportunity Zone?

10 Members Answered

What kinds of OZ investment transfers don’t qualify as inclusion events?

8 Members Answered

Since QOFs can self-certify, how can investors check that they are complying with the regulations?

10 Members Answered

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