Qualified Opportunity Zone (QOZ) Planning Strategies Post OBBBA

In the latest episode of ACTEC’s four-part series, partner Kevin Matz discusses the major tax changes introduced by the One Big Beautiful Bill Act (OBBBA) and their impact on Qualified Opportunity Zones (QOZs), Qualified Opportunity Funds (QOFs), and estate planning. He highlights OBBBA’s indefinite extension of the QOZ/QOF program, new eligibility rules, and updated gain-deferral and basis step-up provisions, while noting that key estate-planning rules remain unchanged. He also emphasizes the importance of planning for “Judgment Day” - December 31, 2026 - the date when deferred gains must be recognized under current law. The episode offers practical guidance for maximizing tax benefits and avoiding common pitfalls under the new Opportunity Zone landscape.

Listen to Kevin’s episode here.