Event Overview
Recent tax legislation has made the Opportunity Zone tax incentive program permanent (OZ 2.0). This legislation introduces incentives for new investors, including a new map and fresh deferral and gain exclusion opportunities. Meanwhile, existing investors face a major tax recognition event at the end of 2026. Join us to discuss these changes, including a comprehensive overview of this new legislation’s impact on the OZ tax incentive program, new guidance affecting both OZ 1.0 and OZ 2.0 investors, and how investors can start planning now for the 2026 tax recognition events.
12 - 1 p.m. CT
- Explain the fundamentals of the Opportunity Zone (OZ) tax incentive program and its origins under the Tax Cuts and Jobs Act of 2017 (TCJA).
- Explore the new legislation making the OZ tax incentive program permanent and its key provisions.
- Identify recently released guidance helping investors understand how OZ 1.0 and OZ 2.0 will interact.
- Discuss the 2026 gain recognition events and how investors may be able to reduce the amount of reported gain.
- Recognize the complexities of the program and potential pitfalls for OZ investors.

