Opportunity Zone Guides
Long-form, CPA-reviewed guides on OZ 2.0 tax benefits, 1031 vs OZ decisions, state-specific programs, and investor strategy.
Ohio Opportunity Zone Tax Credit: The 2026 Guide to Stacking State and Federal Benefits
Ohio offers a 10% state income tax credit on investments into Ohio-focused Qualified Opportunity Funds — stackable on top of federal OZ benefits. Here's how the program works, application timelines, and how to qualify.
Can You Combine a 1031 Exchange with an Opportunity Zone Investment?
Yes — and here's how. The mechanics of combining a 1031 like-kind exchange with a Qualified Opportunity Fund investment, including the boot strategy, timing rules, and common pitfalls under OZ 2.0.
1031 Exchange vs Opportunity Zone: Which One Should You Use?
Side-by-side comparison of 1031 exchanges and Opportunity Zone investments under OZ 2.0 rules. Decision framework for investors choosing between deferral strategies.
Opportunity Zone 2.0 vs OZ 1.0: What Changed Under the Big Beautiful Bill
The One Big Beautiful Bill made Opportunity Zones permanent and rewrote the tax benefits. Here's what investors need to know about OZ 2.0 — rolling deferral, basis step-up, rural bonus, and the January 2027 transition.
Opportunity Zone Extension: Why OZ Is Now a Permanent Program
The Opportunity Zone program was set to sunset on December 31, 2026. The One Big Beautiful Bill Act (signed July 4, 2025) made it permanent. Here's what 'extension' actually means under OZ 2.0.
Opportunity Zone Tax Benefits Example: A $500,000 Capital Gain, Year by Year
A full walkthrough of a $500,000 capital gain invested in an Opportunity Zone under OZ 2.0 rules. Side-by-side comparison against pay-now and 1031 exchange. With tables and math.
Opportunity Zone Tax Benefits: The Complete 2026 Guide
A plain-English guide to the three Opportunity Zone tax benefits — deferral, basis step-up, and tax-free appreciation — updated for the OZ 2.0 rules under the One Big Beautiful Bill Act.