Skip to content

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

Short description about this event should go here. Short description about this event should go here.