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IRC 280B: Original Use vs. Substantial Improvement

In this Masterclass, Jonathan McGuire, CPA breaks down the critical tax rules governing Qualified Opportunity Zone Business Property — including the IRC 280B anti-churning rules, the substantial improvement requirement, and the original use standard — equipping investors and advisors with the knowledge to structure compliant, high-performing OZ investments. What’s covered: Watch On-Demand

OZ Outlook For 2026

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How To Prep For OZ 2.0

This OZ Insiders Masterclass focused on how investors and fund managers should prepare now for the transition to Opportunity Zones 2.0, with an emphasis on timing, reporting, and pre-2027 planning. Corporate securities attorney Gerry Reihsen walked through practical strategies to manage deferred gains, structure investments, and navigate the upcoming regulatory shift. Watch On Demand