Opportunity Zones 2.0: New Guidance, Transition Rules, and Compliance Requirements

As Opportunity Zones 2.0 takes shape, understanding evolving tax rules and compliance requirements is essential for informed investment planning.

Join KSM and Taft for an update on the next phase of the Opportunity Zone program and the new guidance shaping the transition. KSM’s Avery Boxell and Taft attorneys Gina Staudacher, Tom John, and Sara Oakes will address:

• Notice 2026-40’s transition rules for existing investments
• 2026 gains
• Post-2026 property acquisitions
• Projects expiring in the first phase of Opportunity Zone tracts
• Proposed regulations that would establish expanded reporting, certification, and compliance requirements for investors, QOFs, and QOZBs

Presenters:

• Avery Boxell, Director, KSM
• Gina Staudacher, Partner, Taft
• Tom John, Partner, Taft
• Sara Oakes, Of counsel, Taft