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Tax Planning Tips: QOZ Investments After 2026

Navigating QOZ Changes for Business Owners

If you have substantial capital gains in 2026, your Qualified Opportunity Zone (QOZ) strategy needs adjusting. Under the new OBBBA rules, waiting until January 1, 2027, to reinvest introduces a rolling five-year deferral period and restores the 10% basis step-up for investments held for five years.

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