Navigating Qualified Opportunity Zone Investments After 2026

New QOZ Rules Under OBBBA

If you are managing significant capital gains, the strategy for Qualified Opportunity Zones (QOZs) is changing. The OBBBA rules make waiting until 2027 a smart move for many business owners.

Here is what happens if you invest on or after January 1, 2027:

  • Rolling five-year deferral: Deferred gains are recognized on the fifth anniversary of your investment, not a fixed date.
  • Restored step-up: You get a 10% basis step-up after holding the investment for five years.

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Imagine selling a business asset or property in late 2026. Delaying your reinvestment until 2027 could unlock these superior tax benefits compared to the original framework. If this sounds familiar, we can walk you through it step by step.

Virtual AI
If you’re ready to get a handle on your tax situation, reach out and we’ll guide you through each step.
Let’s Sort This Out
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