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Marcus Delgado
Federal Policy Correspondent · Opportunity Zone Invest
Marcus covers federal Opportunity Zone policy for Opportunity Zone Invest — Treasury and IRS guidance, the One Big Beautiful Bill Act, and the OZ 1.0-to-2.0 transition. He breaks down dense regulatory notices into what they actually mean for investors and fund sponsors.
- Treasury & IRS guidance
- OBBBA implementation
- Capital-gains deferral rules
Latest by Marcus
- IRS releases Notice 2026-40: transitional guidance and proposed-regulation roadmap for OZ 2.0 June 18, 2026 · Federal Guidance
- IRS releases preliminary rural tract criteria in Notice 2025-50 May 6, 2026 · Federal Guidance
- Treasury and IRS publish OZ 2.0 nomination guidance (Rev. Proc. 2026-14) April 6, 2026 · Federal Guidance
- One Big Beautiful Bill Act signed into law July 4, 2025 · Legislation