Authoritative summary of OBBBA's changes to the Opportunity Zone program from Plante Moran's OZ specialists. Clarifies OZ 1.0 vs OZ 2.0 transition rules and December 31, 2026 deferred gain recognition.
Sources
Original reporting by Daniel Cho for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice.
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