Opportunity Zones 2.0: Old wine in new bottles? Or same old bottles?
About this program
This presentation covers the changes to the Opportunity Zone program under the OBBBA, including the rolling five-year deferral, new QOZ designations, and revised basis step-up mechanics, effective January 1, 2027. Attendees will learn about the benefits of making OZ investments in 2027. Attendees will learn how to advise clients on whether to invest in Qualified Rural Opportunity Funds. Attendees will learn about maximizing the benefit of the 10-year basis step using bonus depreciation, which was made permanent under the OBBBA. Attendees will learn how to navigate enhanced reporting requirements and penalty exposure under the new law.
This OnDemand CLE program earns 0.75 hours of General credit in California. It aired November 3, 2026 and features Andrew L. Gradman.
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