Opportunity Zones: 2026 Year-End Strategies
August 27, 2026This webinar will provide a practical, high-level overview of federal Opportunity Zone (OZ) rules for real estate investors, developers, fund sponsors, and advisors preparing for the December 31, 2026 deferred gain recognition date and the transition from OZ 1.0 to OZ 2.0. The session will include a concise refresher on key rules and timing considerations, then focus on planning opportunities such as valuation strategies, project planning for existing assets, and recent IRS transition guidance.
Learning Objectives
Upon completion of this program, participants should be able to:
- Identify the foundational federal tax rules governing OZ investments, including eligible gain deferral, Qualified Opportunity Fund (QOF) requirements, Qualified Opportunity Zone Business (QOZB) structures, holding period benefits, and key compliance considerations.
- Discuss the tax planning considerations associated with the December 31, 2026 recognition of deferred OZ gains, including valuation planning, capital loss planning, potential tax payment timing, and potential benefits of triggering early gain inclusion.
- Recognize the significance of real estate appraisals and business valuations when determining recognition of deferred gains.
Related FORsights
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Specialized Knowledge field of study may be awarded upon verification of participant attendance during live broadcast.
Who’s This For
Real estate operators, developers, investors, and funds.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Basic
Recommended Field of Study
Specialized Knowledge
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.