Podcast
Captive QOF vs. Sponsor QOF: Which Path Fits Your Gain?
Sell an asset at a gain, and you have 180 days to get it into a Qualified Opportunity Fund. But there are two paths to doing so: you can start your own self-directed captive QOF, or you can invest through a professionally managed sponsor QO
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Inside Treasury's $112 Billion Opportunity Zone Report
Treasury's new working paper puts a hard number on the first seven years of Opportunity Zones: $112 billion of Opportunity Zone investments through the end of 2024, reaching more than 6,000 census tracts. Catherine Lyons of the Economic Inn
The Capital Stack Behind a Rural Healthcare OZ Deal
Rural hospitals are closing and patients are driving an hour or more for care, but one developer is betting a surgical institute in Chillicothe, Ohio can reverse that math. Graham Allison of Opportunity Zone Development Group joins the show
OZ 2.0 Superwebinar
The Opportunity Zone 2.0 map is being redrawn right now — and the IRS just dropped the rules for the OZ 1.0 to 2.0 transition. In this OZ 2.0 Superwebinar, Jimmy Atkinson breaks down the OZ 2.0 designation guidance (Rev. Proc. 2026-14), the
Inside the OZ Fund That Skips Development Risk
Almost every Opportunity Zone investment is a development deal: two or three years of construction risk, lease-up risk, and financing risk stacked on top of the tax play. One fund is built to do the opposite, offering stabilized assets, cas
Inside The Opportunity Zones Playbook, the New OZ 2.0 Book
The Opportunity Zones Playbook , written by Jimmy Atkinson and featuring a foreword by US Senator Tim Scott, is the most thorough guide to OZ investing ever published. It arrives at a pivotal moment: with the passage of the One Big Beautifu
Coming Soon: A New Book About Opportunity Zones
UPDATE JUNE 16, 2026: The Opportunity Zones Playbook is now available for purchase on Amazon . The Opportunity Zones Playbook by Jimmy Atkinson launches June 16. In this preview episode, Jimmy introduces the book, explains why he wrote it f
The Gold OZ Fund Picked by Wells Fargo and Wyoming
Most Opportunity Zone investors are looking at real estate deals. But Josh Phair built a precious metals vaulting business inside an OZ in Casper, Wyoming that just landed on the front page of The Wall Street Journal, alongside contract win
Only 60% of Current Opportunity Zones Are Fully Eligible For OZ 2.0 Designation
A tract-by-tract analysis of all 8,764 Opportunity Zones reveals that under the One Big Beautiful Bill Act's tighter criteria, 23% of current OZs are fully ineligible for re-designation, another 17% are only partially eligible, and just 45%
STR Condos as an Opportunity Zone Investment
Short-term rental condos inside an Opportunity Zone present a structure most OZ investors haven't encountered: individual condo unit ownership, purchased pre-certificate of occupancy, qualifying under original use — with no development risk
OZ Case Study: One Dallas Neighborhood, 1,000 Units
Many OZ developers make a single bet — one deal, one census tract — and hope it works. Barrett Linburg is making a different bet — that concentrating nearly 1,000 units across dozens of deals in a single Dallas neighborhood would let his co
IRS Releases OZ 2.0 Nomination Guidance: 5 Things You Need to Know
Editor's note (April 8, 2026): This article originally referenced Revenue Procedure 2026-12. The IRS has since renumbered this guidance to Revenue Procedure 2026-14. All references in the article have been updated accordingly. The embedded
Hidden OZ Tax Advantages Most Investors Are Missing
Most Opportunity Zone investors treat the program as its own isolated thing — but OZ is really an overlay on the pre-existing tax code, and understanding that interaction is where the real edge is. Jonathan McGuire, CPA at Aldrich Advisors,
OZ 1.0 vs. OZ 2.0: Invest Now or Wait?
With Opportunity Zones now permanent and OZ 2.0 set to launch on January 1, 2027, investors sitting on capital gains face a critical decision: deploy capital into a QOF now under OZ 1.0, or wait for the stronger benefits of the new regime.
Trump's Maritime Prosperity Zones
The Trump administration's Maritime Action Plan is out — and it explicitly calls for a new class of place-based tax incentives modeled after Opportunity Zones. In this March 2026 episode of OZ Office Hours, Jimmy Atkinson walks through the
Rural Opportunity Zone Strategy and Incentive Stacking
Rural Opportunity Zones could play a much bigger role in the next phase of the program than they did the first time around. With enhanced rural incentives built into OZ 2.0 — including a 30% basis step-up and more flexible development rules
How Treasury Should Determine OZ 2.0 Tract Eligibility
The census data that will likely inform Opportunity Zones 2.0 tract eligibility is now out, but how Treasury uses that data remains unresolved. How that data is interpreted, particularly with respect to margins of error and unreliable incom
OZ Office Hours: Which Census Tracts Qualify For OZ 2.0?
The data that will define Opportunity Zones 2.0 is finally here—and it points to a materially smaller, more targeted map heading into the 2026 designation round. In this February 2026 episode of OZ Office Hours , Jimmy Atkinson walks throug
Transformational Opportunity Zone Real Estate
Transformational Opportunity Zone real estate prioritizes durable community outcomes—such as attainable housing and economic mobility—while remaining grounded in investor alignment and long-term value creation. Robert Carrillo of LaunchPad
What OZ Funds Should Do in 2026 to Prepare for OZ 2.0
With OZ 2.0 set to take full effect on January 1, 2027, the year ahead is shaping up to be a pivotal transition period for Opportunity Zone fund sponsors looking to raise capital. While some QOF managers may be tempted to treat 2026 as a sl
Why 2026 Is a Pivotal Year for Opportunity Zones
2026 is a pivotal transition year for Opportunity Zones. It’s the final year of the original OZ 1.0 framework, the year new OZ 2.0 census tracts are designated, and the bridge between a temporary incentive and a permanent program. In this e
A Mission-Driven Opportunity Zone Project in San Bernardino, CA
Opportunity Zones don’t have to be about luxury apartments. Robert Carrillo of LaunchPad Collective joins the show to discuss his mission-driven Opportunity Zone project in San Bernardino focused on social impact, affordable housing, and lo
Novogradac 2025 Opportunity Zones Summit Recap & Key Takeaways
The Novogradac 2025 Opportunity Zones Summit in Las Vegas drew its largest crowd in years, signaling a powerful resurgence of momentum across the OZ industry. With OZ 2.0 now law and permanency secured, the energy in the room matched the mo
Novogradac's 2025 Opportunity Zones Summit Was The Largest OZ Event In 6 Years
The Opportunity Zones industry just witnessed its biggest conference in six years, and the energy was unmistakable. Broadcasting on-site from the Novogradac 2025 OZ Summit in Las Vegas, Jimmy Atkinson was joined by Ashley Tison to discuss t