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Opportunity Zone Guides
Educational articles on the Opportunity Zone program, including the December 31, 2026 transition, the revised program rules informally known as “Opportunity Zones 2.0,” and how Qualified Opportunity Funds operate. These guides also appear on our All Resources page.
The 2026 Transition & OZ 2.0
The Opportunity Zone program changes at the end of 2026. These guides cover the December 31, 2026 recognition date, the IRS transition guidance, and the deferral mechanics under the new rules.
The December 31, 2026 Opportunity Zone Tax Deadline: A Guide for Investors
What the December 31, 2026 deadline generally means for Opportunity Zone investors, how recognized gain is calculated, and planning questions to bring to a tax advisor.
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Qualified Opportunity Fund vs. 1031 Exchange: How the Two Tax-Deferral Strategies Compare
A side-by-side comparison of the two tax-deferral strategies, covering eligible gains, reinvestment rules, holding periods, and what changes under OZ 2.0.
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IRS Notice 2026-40 and the Transition to Opportunity Zones 2.0: A Guide for Investors
How IRS Notice 2026-40 sets the transition rules between the original Opportunity Zone program and OZ 2.0, including the December 31, 2026 recognition date.
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How to Potentially Defer Capital Gains Tax With an Opportunity Zone Fund
A guide to the 180-day rule, IRS Forms 8949 and 8997, and how the deferral timing changes under the OZ 2.0 rules.
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Considerations investors commonly review when looking at Opportunity Zone funds, what industry data does and does not measure, and information on Urban Catalyst's own single-market approach.
Five Considerations When Reviewing an Opportunity Zone Fund: An Urban Catalyst Perspective
Five considerations investors commonly review when evaluating an Opportunity Zone fund, including track record, project pipeline, and market fundamentals, from Urban Catalyst's perspective.
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Opportunity Zone Fundraising Data and Industry Recognition: What Novogradac and Forbes Report
What Novogradac's reported fundraising data, the Forbes OZ 20 impact-focused selection, and other industry recognition do and do not measure.
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How to Evaluate Urban Catalyst as a Single-Market Opportunity Zone Sponsor
Information on Urban Catalyst's single-market approach in downtown San Jose, including local demand, exit liquidity, the capital stack, and questions investors commonly ask.
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How a Qualified Opportunity Zone Business Qualifies: The Asset Tests, Substantial Improvement, and the Working Capital Safe Harbor
The fund-level and business-level requirements behind an Opportunity Zone investment, including the 90% asset test, substantial improvement, and the working capital safe harbor.
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Qualified Rural Opportunity Funds and the 30% Basis Step-Up
How a qualified rural opportunity fund is defined, what the 30% basis step-up applies to, and how the separate substantial improvement threshold for rural zones works.
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Blogs, investor spotlights, newsroom coverage, and videos from Urban Catalyst are all available on the resources page.
View All ResourcesUrban Catalyst and its affiliates do not provide tax, legal, or investment advice. The guides above are educational resources, are general in nature, and do not consider the specific circumstances of any individual investor. Nothing on this page is an offer to sell or a solicitation of an offer to buy any security, and no offering is being made or identified by this page; any future offering, if made, would be made only through definitive offering documents. This page does not describe, and is not connected to, any Urban Catalyst offering. Investors should consult their own tax, legal, and financial professionals regarding their particular circumstances.