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 thr
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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
OpportunityZones.com To Host OZ Pitch Day On July 30, 2026
OpportunityZones.com will host OZ Pitch Day Summer 2026 on Thursday, July 30, 2026, beginning at 10:00 AM Eastern Time — marking the platform's 18th such event since launching the series in 2020, and the second of three planned for 2026, th
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
New Opportunity Zones Book Released for the OZ 2.0 Era
The Opportunity Zones Playbook, featuring a foreword by US Senator Tim Scott, is the most thorough guide to OZ investing ever published. Today we are proud to announce the publication of The Opportunity Zones Playbook: Master the OZ Tax Inc
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
House Flushes Warren's BTR Poison Pill: Big Win For OZs
For months, a single provision in a popular bipartisan housing bill threatened to wipe out build-to-rent as a viable Opportunity Zone strategy. Last week, the U.S. House flushed it. The amended 21st Century ROAD to Housing Act strips the 7-
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%
The List of 2027 Opportunity Zone Eligible Tracts
The IRS has published its official list of census tracts eligible for nomination as 2027 Qualified Opportunity Zones — and the clock is now ticking for states to act. Jimmy Atkinson and Andy Hagans break down Revenue Procedure 2026-14, walk
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
The 21st Century ROAD to Housing Act & Opportunity Zones
The 21st Century ROAD to Housing Act has advanced in the Senate with 89 yes votes — and it explicitly touches Opportunity Zones. Jimmy Atkinson and Andy Hagans break down what's in the bill, what it means for OZ investors, and why its restr
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.
OpportunityZones.com To Host OZ Pitch Day On March 12, 2026
OpportunityZones.com will host OZ Pitch Day Spring 2026 on Thursday, March 12, 2026, beginning at 10:00 AM Eastern Time — marking the platform's 17th such event since launching the series in 2020, and the first of three planned for 2026, th
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
OZ NewsHour For February 2026
A new AI tool built specifically for Opportunity Zones is here — and it may change how investors, fund managers, and advisors navigate the transition from OZ 1.0 to OZ 2.0. In this month’s episode of OZ NewsHour, Jimmy Atkinson and Andy Hag
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