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Video Tips: Navigating QOZ Investments Under New OBBBA Rules

New QOZ Strategies Under OBBBA

The OBBBA has reshaped Qualified Opportunity Zone (QOZ) planning. For investments initiated after January 1, 2027, the legislation introduces a rolling five-year deferral period. Deferred gains are now recognized on the fifth anniversary of your investment rather than a fixed deadline. Crucially, this restores the 10% basis step-up for five-year holds.

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Timing Your 2026 Capital Gains

If you have substantial capital gains in 2026, your timing strategy requires a fresh look. Waiting until 2027 to reinvest often unlocks superior tax benefits compared to the original framework. Contact us to optimize your tax planning timeline.

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