Opportunity Zones — OZ 2.0 Extended Through 2033
Opportunity Zones are the only federal program that rewards a long-term investment commitment with permanent exclusion of capital gains. OZ 2.0 extended and expanded that window through 2033 — with new asset classes, stronger investor protections, and a revised compliance framework.
Two Plays, One Portfolio
Cost segregation and 1031 exchanges work on what you already own. Opportunity Zones work on what you're building next. The best portfolios use all three — at the right moment.
Already own it
Cost Segregation
Front-load depreciation on what you hold. Reclassify 5-, 7-, and 15-year property to unlock Year 1 deductions — without selling anything. The steady, maintenance side of the portfolio.
Run the cost seg model →Planning an exit
1031 Exchange
Defer capital gains by rolling sale proceeds into like-kind replacement property. 45-day identification, 180-day close. The bridge between one investment and the next — not always compatible with QOZ, but worth modeling first.
Read the 1031 guide →Deploying new capital
Opportunity Zones
Take realized capital gains and invest them into a Qualified Opportunity Fund. Defer the gain, potentially reduce it, and on a 10-year hold, exclude all QOF appreciation permanently. The visionary bet — with real compliance structure underneath.
Explore the OZ library →Featured
Three reads that frame the opportunity: where capital is flowing, where it should go, and the framework that holds it together.
Which asset classes deserve capital in 2026, which require caution, and the five markets where the fundamentals justify conviction.
Read article →The hidden intersection of AI buildout and distressed communities — and what it means for investors who do the diligence.
Read article →Fund formation, operating-entity structure, the compliance calendar, and exit mechanics under OZ 2.0.
Read framework →OZ Intelligence Library
Research briefs, deal frameworks, asset class analysis, and regulatory deep dives. Written for investors who do the work — not the pitch deck version.
The most comprehensive overview of OZ 2.0 mechanics, compliance requirements, investor protections, and the new asset class expansions under the extended program.
Read brief →Five rural, five urban. A market-by-market analysis of which Opportunity Zones have the fundamentals to support real returns, not just tax benefits.
Read atlas →The hidden intersection of AI buildout and distressed communities. How data center developers are using QOZ designation as a site selection factor — and what that means for investors.
Read article →The operating manual, opened. A comprehensive look at Treasury Decision 9889 — what triggers inclusion events, how exit planning works, and the edge cases that catch investors off guard.
Read deep dive →What actually happens inside a QOF over 10 years. Operating requirements, substantial improvement tests, 90% asset test mechanics, and how to stay compliant while building returns.
Read playbook →Industrial, multifamily, hospitality, mixed-use. A current read on where QOZ capital is flowing by asset class, and which sectors have the yield profile to justify the hold period.
Read analysis →For developers, municipalities, and fund managers evaluating new OZ nominations. The qualification criteria, community impact requirements, and due diligence checklist for OZ 2.0.
Read checklist →A concise overview of what changed under OZ 2.0 — new program rules, extended timelines, expanded eligible investments, and the key differences from the original 2018 framework.
Read brief →Two essential reads in one: the original program mechanics and intent, followed by a practical breakdown of every material change under the One Big Beautiful Bill.
Read both →A comprehensive framework for structuring QOF investments under OZ 2.0 — fund formation, operating entity structure, investor agreements, compliance calendar, and exit mechanics.
Read framework →QOZ Engine
Run gain deferral scenarios, model the 10-year hold vs. alternative strategies, compare QOF structures, and stress-test compliance timelines. Built for advisors and serious investors.