Insights & Events

Deferral: Defer taxes on the reinvested gain until 12-31-2026 under "OZ 1.0". Under "OZ 2.0", there is a rolling 5-year deferral period.
Reduction: This provision has expired under "OZ 1.0". Under "OZ 2.0," a five-year holding period of the investment can reduce the original taxable gain by 10% (30% for Rural Opportunity Zones).
Exclusion: After a 10-year hold, any appreciation on the new qualified OZ investment is 100% tax-free, for up to 30 years.

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