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White Paper

The Definitive Family Office Guide to OZ 2.0

About the report

Every family balance sheet eventually faces the same tension: capital gains that have compounded for years, and a tax bill that makes moving that capital feel like giving up ground. OZ 2.0 changes that calculus.

With the 2025 federal tax legislation making Opportunity Zones permanent, the program has moved from a temporary, expiring incentive to a long-horizon planning tool rather than one-off tax deferral.

2026 is the Bridge Year: the window when legacy OZ 1.0 liabilities come due even as OZ 2.0's rolling 5-year deferral and permanent 100% gain exclusion take effect. For families thinking beyond the current generation, that exclusion carries further, heirs inherit the tax-free position itself, not just a deferred gain.

Download the report to see how OZ 2.0 fits into the family balance sheet, and which situations make it worth a closer look.

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Altes Capital, LLC (an SEC-registered investment adviser) carries forward the legacy of AH Haynes & Co. (est. 1981), maintaining continuity of core personnel and investment strategies.

The information contained on this public website (the “Site”) is provided for informational purposes only and is not, and may not be relied on in any manner as, legal, business, tax, or investment advice.

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The information on this Site, including any references to Altes’ funds or investment programs, is not an offer to sell or a solicitation of an offer to buy any securities, investment products, or services.

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The content on this Site may not be copied, reproduced, republished, transferred, transmitted, displayed, distributed, or otherwise used in any form or by any means without the prior written consent of Altes Capital, LLC.

Altes provides this Site on an “as is” and “as available” basis without warranty of any kind. Altes, its affiliates, or its partners shall not be liable for any damages, liability, or loss related to your use of this Site or its content.

This site is intended for accredited investors only.

Altes Capital, LLC (an SEC-registered investment adviser) carries forward the legacy of AH Haynes & Co. (est. 1981), maintaining continuity of core personnel and investment strategies.

The information contained on this public website (the “Site”) is provided for informational purposes only and is not, and may not be relied on in any manner as, legal, business, tax, or investment advice.

This Site does not intend to provide a complete description of Altes’ investment services or investment programs.

The information on this Site, including any references to Altes’ funds or investment programs, is not an offer to sell or a solicitation of an offer to buy any securities, investment products, or services.

This Site contains proprietary information, graphics, and materials concerning Altes, its affiliates, and its investment programs.

Past performance is not indicative of future results. There is a risk of loss of capital.

© Copyright 2026 Altes Capital, LLC. All rights reserved.

The content on this Site may not be copied, reproduced, republished, transferred, transmitted, displayed, distributed, or otherwise used in any form or by any means without the prior written consent of Altes Capital, LLC.

Altes provides this Site on an “as is” and “as available” basis without warranty of any kind. Altes, its affiliates, or its partners shall not be liable for any damages, liability, or loss related to your use of this Site or its content.

This site is intended for accredited investors only.

Altes Capital, LLC (an SEC-registered investment adviser) carries forward the legacy of AH Haynes & Co. (est. 1981), maintaining continuity of core personnel and investment strategies.

The information contained on this public website (the “Site”) is provided for informational purposes only and is not, and may not be relied on in any manner as, legal, business, tax, or investment advice.

This Site does not intend to provide a complete description of Altes’ investment services or investment programs.

The information on this Site, including any references to Altes’ funds or investment programs, is not an offer to sell or a solicitation of an offer to buy any securities, investment products, or services.

This Site contains proprietary information, graphics, and materials concerning Altes, its affiliates, and its investment programs.

Past performance is not indicative of future results. There is a risk of loss of capital.

© Copyright 2026 Altes Capital, LLC. All rights reserved.

The content on this Site may not be copied, reproduced, republished, transferred, transmitted, displayed, distributed, or otherwise used in any form or by any means without the prior written consent of Altes Capital, LLC.

Altes provides this Site on an “as is” and “as available” basis without warranty of any kind. Altes, its affiliates, or its partners shall not be liable for any damages, liability, or loss related to your use of this Site or its content.