White Paper
The Definitive RIA Guide to OZ 2.0
About the report:
The permanent extension of Opportunity Zones under the One Big Beautiful Bill Act of 2025 has transformed a temporary tax experiment into a durable institutional asset class with long term tax optimization and measurable social impact.
2026 is the Bridge Year, a narrow window when legacy OZ 1.0 liabilities come due just as OZ 2.0's permanent framework takes hold. Beyond preserving the deferral with a 10% basis step-up and 100% gain-exclusion benefits that defined the original program, OZ 2.0 introduces a 30% basis step-up for Qualified Rural Opportunity Funds, extending tax-advantaged real estate well beyond the urban tracts of its first decade.
Download the report to see how OZ 2.0 turns unrealized client gains into the decade's most consequential planning opportunity.
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