Free Investor Guide · OZ 2.0
Opportunity Zones After OBBBA
The One Big Beautiful Bill Act made the Opportunity Zone program permanent — but it also changed how deferral, step-ups, and zone designations work. Download our free 22-page plain-language guide.
What's Inside
22 pages. Every material change, explained plainly.
Written for accredited investors, CPAs, and wealth advisors — no tax-code fluency required.
Two regimes, side-by-side
TCJA vs. OBBBA rules in a single comparison table — deferral, step-ups, redesignation, and reporting.
The three benefits, updated
Defer / Reduce / Eliminate rewritten for OZ 2.0 — including the new 5-year rolling deferral and what happens to the 7-year step-up.
Zone redesignation explained
Current zones sunset end of 2026. The new 70% income threshold, the end of contiguous tracts, and how to confirm your target property qualifies.
$500K gain — three ways
The full tax math: sell taxable, invest under TCJA rules, invest under OBBBA. Shows exactly what each path costs and returns.
Decision guide
Three investor scenarios — gain already realized, gain expected in late 2026, no current gain — with a structured framework for each.
OZ vs. 1031 exchange
When each structure wins. Plus: what to do if you missed the 1031 identification window.
10 questions to ask any QOF sponsor
The operator due diligence checklist — from the 90% asset test to the exit strategy at year 10.
New compliance requirements
OBBBA's expanded reporting rules under IRC §§6039K and 6039L, and why the non-compliance penalties change how you evaluate fund managers.
Who This Is For
Capital gains investors and their advisors.
The OZ program is one of the most powerful tax strategies available for investors with capital gains from any source — business sales, stock, cryptocurrency, or real estate. OBBBA changed the rules in ways that matter significantly for anyone making a decision in 2026 or 2027.
- Accredited investors with a recent or pending capital gain
- CPAs and tax attorneys advising clients on gain-deferral strategy
- Wealth advisors evaluating Opportunity Zone funds for client portfolios
- Business owners planning a company sale in 2026 or 2027
About This Guide
Educational. Not a pitch.
This guide was written to educate — not to sell you on a specific fund. The tax mechanics, comparison tables, and decision frameworks apply to any Qualified Opportunity Fund investment. We include one short section about Liquid OZ at the end because we are an Austin OZ operator and this is our website — but the content stands on its own.
We also produced a separate QOF II Investor Presentation for investors ready to evaluate Liquid QOF II specifically. That document covers our fund terms, active projects, team, and raise status.
Ready to go deeper?
Download the Liquid QOF II Investor Presentation
Fund terms, active Austin projects, team overview, and raise status — for accredited investors evaluating QOF II specifically.
This guide is for informational and educational purposes only. It does not constitute tax advice, legal advice, or an offer to sell or solicitation to buy securities. Offerings are made only through official fund documents to verified accredited investors. Tax rules described reflect H.R. 1 (OBBBA) as signed July 4, 2025; Treasury regulations implementing OBBBA are still being finalized as of June 2026. Consult your own tax, legal, and financial advisors before making any investment decision.