Opportunity Zones: 2026 Year-End Strategies
August 27, 2026
Online Only
This 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.
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