Episodes
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OZ 2.0 Nominations: Mapping 28 States We Know So Far (Episode 396)
All 56 jurisdictions have submitted their Opportunity Zone 2.0 nominations to the U.S. Treasury Department, but only 28 have published their lists of nominated census tracts. In this live episode, Jimmy Atkinson walks through the OZ 2.0 nominations map, which now shows 3,609 nominated tracts…
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OZ 2.0 Compliance in Practice: A Walkthrough of OZXpro (Episode 395)
The IRS's proposed regulations on Opportunity Zone reporting push a new layer of data collection down to the QOZB level, and the OZ 2.0 reporting requirements already apply to the 2026 tax year. Josh Zamansky, CEO of OZXpro, explains what's new, why the burden falls on QOZBs, and what QOF…
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3 New IRS Opportunity Zone Notices Explained (Episode 394)
Novogradac partner Jason Watkins joins Jimmy Atkinson to break down three recent IRS actions on Opportunity Zones: Notice 2026-40, the transition guidance that gives projects in OZ 1.0 census tracts that are not redesignated until the end of 2026 to qualify; Notice 2026-55, Treasury's request for...
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How to Find Opportunity Zone Investments (Episode 393)
You've got a capital gain and 180 days to invest it. But where do you actually find an Opportunity Zone investment? Today, we'll tour the OZ Investment Marketplace at OpportunityZones.com, showing how investors and advisors can browse and filter OZ investments in one place. Visit the OZ…
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OZ LIVE: Governors Are Picking New Opportunity Zones Right Now
The OZ 2.0 map is being drawn right now. Five jurisdictions have already sent tract nominations to Treasury, and the other 51 have until September 28 to decide. On this episode of OZ LIVE, Jimmy Atkinson and Andy Hagans walk through where all 56 states and territories stand in the OZ 2.0…
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Captive QOF vs. Sponsor QOF: Which Path Fits Your Gain? (Episode 391)
Sell an asset at a gain and you have 180 days to get it into a Qualified Opportunity Fund. From there, two paths: start your own self-directed captive QOF, or invest through a professionally managed sponsor QOF. In this panel recorded live at OZ Pitch Day, host Jimmy Atkinson is joined by...
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Inside Treasury's $112 Billion Opportunity Zone Report (Episode 390)
Treasury's new working paper puts a hard number on the first seven years of Opportunity Zones: $112 billion of Opportunity Zone investments through the end of 2024, reaching more than 6,000 census tracts. Catherine Lyons of the Economic Innovation Group joins the show to unpack the data…
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The Capital Stack Behind a Rural Healthcare OZ Deal (Episode 389)
Rural hospitals are closing and patients are driving an hour or more for care, but one developer is betting a surgical institute in Chillicothe, Ohio can reverse that math. Graham Allison of Opportunity Zone Development Group joins the show to break down the full capital stack behind the deal,...
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OZ 2.0 Superwebinar (Episode 388)
The Opportunity Zone 2.0 map is being redrawn right now — and the IRS just dropped the rules for the OZ 1.0 to 2.0 transition. In this OZ 2.0 Superwebinar, Jimmy Atkinson breaks down the OZ 2.0 designation guidance (Rev. Proc. 2026-14), the brand-new transition rules (IRS Notice 2026-40), and…
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Inside the OZ Fund That Skips Development Risk (Episode 387)
Almost every Opportunity Zone investment is a development deal: two or three years of construction risk, lease-up risk, and financing risk stacked on top of the tax play. One fund is built to do the opposite, offering stabilized assets, cash flow from day one, and Opportunity Zone benefits…
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Inside The Opportunity Zones Playbook, My New OZ 2.0 Book (Episode 386)
What if you could sell a business, stock, or real estate, defer the tax you owe today, and eliminate future capital gains tax? That is the promise of Opportunity Zones, and most investors hear about it too late. The Opportunity Zone program has been around since 2018, but now it has been made a...
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LIVE Book Launch Party: The Opportunity Zones Playbook (Episode 385)
A special Book Launch Party celebrating the release of Jimmy Atkinson's new book, The Opportunity Zones Playbook: Master the OZ Tax Incentive to Build Wealth, Fund Deals, and Create Impact. Learn more and purchase the book: https://opportunityzonesplaybook.com/
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Coming Soon: A New Book About Opportunity Zones (Episode 384)
The Opportunity Zones Playbook by Jimmy Atkinson launches June 16. In this preview, Jimmy shares what the book is, who it's for, and how to get involved before launch day. Join the book launch team before doors close on June 16 and you'll get two things: an invitation to an exclusive OZ 2.0...
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House Flushes Warren's BTR Poison Pill: Big Win For OZs (OZNH May 2026)
The U.S. House just passed an amended version of the 21st Century ROAD to Housing Act, and it removed the one provision that had Opportunity Zone investors on edge: a 7-year forced-sale requirement for build-to-rent (BTR) housing that would have collided head-on with the OZ 10-year hold. In this...
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The Gold OZ Fund Picked by Wells Fargo and Wyoming (Episode 383)
Most Opportunity Zone investors are looking at real estate deals. But Josh Phair built a precious metals vaulting business inside an OZ in Casper, Wyoming that just landed on the front page of The Wall Street Journal, alongside contract wins with Wells Fargo and the state of Wyoming. Josh is CEO…
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Only 60% of Opportunity Zones Are Eligible for OZ 2.0 (Episode 382)
Only 60% of current Opportunity Zones are fully eligible for re-designation under OZ 2.0. In this OZ Office Hours livestream, Jimmy Atkinson breaks down the results of a new tract-by-tract analysis of all 8,764 OZ 1.0-designated tracts and walks through which ones survive the tighter eligibility...
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2027 Opportunity Zone Eligible Tracts? (OZNH Apr 2026)
The IRS has published the list of census tracts eligible for nomination as 2027 Qualified Opportunity Zones... and the clock is now ticking for states to act. On this LIVE episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans break down what this IRS release means, which tracts made the list…
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STR Condos as an Opportunity Zone Investment (Episode 381)
Short-term rental condos inside an Opportunity Zone. In this episode, Jimmy Atkinson speaks with Heather Gustafson of CA South Development and Josh Prywes of Winstead about a structure that lets OZ investors own individual short-term rental condo units in Nashville, bypassing development risk...
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OZ Case Study: One Dallas Neighborhood, 1,000 Units (Episode 380)
Many OZ developers make a single bet — one deal, one census tract — and hope it works. Barrett Linburg is making a different bet — that concentrating nearly 1,000 units across dozens of deals in a single Dallas neighborhood would let his company control its own destiny and create a flywheel of...
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5 New IRS Rules for OZ 2.0 Nominations (Episode 379)
The IRS just released Rev. Proc. 2026-14, the first official guidance on how states will nominate census tracts for Opportunity Zone designation under OZ 2.0. The nomination window opens July 1, 2026, with the new zones going into effect on January 1, 2027. In this live episode of OZ Office…
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The 21st Century ROAD to Housing Act (OZNH Mar 2026)
The 21st Century ROAD to Housing Act has advanced in the Senate with 89 yes votes — and it explicitly touches Opportunity Zones. Jimmy Atkinson and Andy Hagans break down what's in the bill, what it means for OZ investors, and why its restrictions on institutional ownership of single family homes...
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Hidden OZ Tax Advantages Most Investors Are Missing (Episode 378)
Most Opportunity Zone investors treat the program as its own isolated thing, but OZ is really an overlay on the pre-existing tax code, and understanding that interaction is where the real edge is. Jonathan McGuire, CPA at Aldrich Advisors, joins the show to break down Section 280B demolitions,...
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OZ 1.0 vs. OZ 2.0: Should You Invest Now or Wait? (Episode 377)
With Opportunity Zones now permanent and OZ 2.0 launching January 1, 2027, should you invest in a QOF now or wait? Recorded live at OZ Pitch Day, Jimmy Atkinson is joined by Catherine Lyons of the Economic Innovation Group, Blake Christian of HCVT, and Jason Watkins of Novogradac & Company to…
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Trump's Maritime Prosperity Zones (Episode 376)
The Trump administration's Maritime Action Plan calls for 100 Maritime Prosperity Zones explicitly modeled after Opportunity Zones. And many of the most likely locations may already be OZ-designated. Jimmy Atkinson breaks down the plan, explains the potential for incentive stacking, and answers...
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OZ NewsHour For February 2026
A new AI tool built specifically for Opportunity Zones is here — and it may change how investors, fund managers, and advisors navigate the transition from OZ 1.0 to OZ 2.0. In this month’s episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans unveil OzBot, a purpose-built chatbot trained on the...
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Rural Opportunity Zone Strategy & Incentive Stacking (Episode 375)
Rural Opportunity Zones could play a much bigger role in the next phase of the program than they did the first time around. In this episode, Coni Rathbone of VF Law joins Jimmy Atkinson to discuss the new rural incentives under OZ 2.0 (including the 30% basis step-up), and how incentive stacking,...
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How Treasury Should Determine OZ 2.0 Tract Eligibility (Episode 374)
The census data that will likely inform Opportunity Zones 2.0 eligibility is now out. But how Treasury uses that data is still undecided. In this episode, Jimmy Atkinson is joined by Jason Watkins of Novogradac to discuss why a mechanical, spreadsheet-driven approach to census tract eligibility...
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New Census Data: Which Tracts Qualify For OZ 2.0? (Episode 373)
The U.S. Census Bureau has released the 2020–2024 ACS data, which determines which census tracts are eligible for the next round of Opportunity Zone designations. See which tracts qualify for OZ 2.0 designation. Plus, listener questions answered LIVE. Show notes & summary:...
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OZ 2.0 Tract Eligibility Data Coming Soon (OZNH Jan 2026)
New U.S. Census Bureau data that will determine OZ 2.0 eligibility is scheduled to be released on Thursday, January 29, 2026. But with a potential government shutdown looming, questions remain about whether Treasury’s official list of eligible census tracts could be delayed. On this month’s…
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Transformational Opportunity Zone Real Estate (Episode 372)
Transformational Opportunity Zone real estate prioritizes durable community outcomes -- such as attainable housing and economic mobility -- while remaining grounded in investor alignment and long-term value creation. Robert Carrillo of LaunchPad Collective joins the show to examine a...
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What OZ Funds Should Do in 2026 to Prepare for OZ 2.0 (Episode 371)
With OZ 2.0 set to take effect on January 1, 2027, here’s why Opportunity Zone fund sponsors should be using 2026 to prepare — not pause. Angela Hwang of RevGen Consulting joins Jimmy Atkinson of OpportunityZones.com to discuss marketing strategy, investor education, and why 2026 is not a “dead...
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Why 2026 Is a Pivotal Year for Opportunity Zones (Episode 370)
Here's why 2026 is a pivotal year for Opportunity Zones, as the program transitions from OZ 1.0 to the new OZ 2.0 framework. Jimmy breaks down which tax benefits still apply through the end of 2026, what changes under OZ 2.0, and why 2026 serves as a bridge year for investors and fund managers....
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LaunchPad's Mission-Driven OZ Project in San Bernardino (Episode 369)
What does a mission-driven Opportunity Zone project actually look like Robert Carrillo of LaunchPad Collective joins the show to discuss his mission-driven OZ project in San Bernardino focused on social impact, affordable housing, and local job creation. Rather than luxury development, the...
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2025 OZ Survey Results (OZNH Dec 2025)
New survey data indicates a likely surge in Opportunity Zone investing in 2027. What else is coming down the pike? Plus, the long-awaited 2025 OZ Holiday Gift Guide! On this month's episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans break down the latest news and trends shaping the OZ…
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Novogradac 2025 Opportunity Zones Summit Recap & Key Takeaways (Episode 368)
The largest Opportunity Zones conference in years just wrapped — and we’re bringing you the key takeaways straight from Las Vegas. Jimmy Atkinson sits down with Jason Watkins, chair of the Novogradac 2025 Opportunity Zones Summit, to break down the energy, announcements, and insights shaping the…
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The Biggest OZ Conference In 6 Years! (Episode 367)
The Opportunity Zones industry just witnessed its biggest conference in six years — and the energy was unmistakable. Recorded on-site at the Novogradac 2025 Opportunity Zones Summit in Las Vegas, Jimmy Atkinson and Ashley Tison break down the program’s resurgence, the new data validating OZ…
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Opportunity Zone Office Hours - December 2025 (Episode 366)
On this month’s live episode of OZ Office Hours, OpportunityZones.com founder Jimmy Atkinson answers live questions and shares the latest updates on OZ 2.0, and upcoming events for investors and developers. Join Jimmy the first Monday of every month at 3:00 PM Eastern Time, to get your…
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A Preview Of OZ 2.0 (Episode 365)
OZ 2.0 is officially on the horizon, and in this special live-recorded panel from OZ Pitch Day, Jimmy Atkinson is joined by Catherine Lyons and Jason Watkins to break down what the next era of Opportunity Zones will look like. Together, they discuss new benefits, rural incentives, and how states...
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The Best OZ 2.0 Resources (OZNH Nov 2025)
A new era of Opportunity Zone development is on the horizon. Plus, OZ Insiders is hosting a private networking dinner in Las Vegas next month, and you're invited! On this month's episode of OZ NewsHour, Jimmy Atkinson and Andy Hagans break down the latest news and trends shaping the OZ landscape…
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LIVE Preview of OZ Pitch Day Fall 2025 (Episode 364)
Jimmy Atkinson previews OZ Pitch Day Fall 2025, a LIVE online event for Opportunity Zone investors on November 13, 2025. Learn more and register: https://opportunityzones.com/pitch-day/
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OZ Insiders Hits A Major Milestone (OZNH October 2025)
Fueled by the momentum of Opportunity Zones 2.0, the OZ industry is surging into the final months of 2025 with record participation, a new rural map, and a wave of upcoming events. Jimmy Atkinson and Andy Hagans break down the latest news and trends shaping the OZ landscape — including a major...
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Novogradac’s 2025 OZ Summit: What’s Next for OZ 2.0 (Episode 363)
The Opportunity Zone industry’s top professionals will gather in Las Vegas on December 3, 2025, for the Novogradac 2025 Opportunity Zones Summit, a one-day event at the Four Seasons dedicated to unpacking the next chapter of Opportunity Zones 2.0. Novogradac partners Jason Watkins and Kevin…
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Structuring Preferred Equity in Opportunity Zones (Episode 362)
Many Opportunity Zone developments are stalling out... thin spreads, costly capital, and oversized equity requirements mean the math just doesn’t work like it used to. Enter preferred equity. Jordan Brustein & Andrew Rudy of Ackman-Ziff join the show to discuss how Opportunity Zone preferred…
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The New Rural Opportunity Zone Map (Episode 361)
On this month’s live episode of OZ Office Hours, OpportunityZones.com founder Jimmy Atkinson discusses IRS Notice 2025-50, defining which Opportunity Zones qualify as rural. Effective July 4, 2025, rural OZs qualify for a reduced substantial improvement threshold. Plus, Jimmy answers live…
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A Perfect Storm For Opportunity Zones? (OZNH Sep 2025)
With many major asset classes at or near all-time highs, is a perfect storm brewing for Opportunity Zone investing? Plus, a recap of recent Opportunity Zone events, and a preview of upcoming events. Show notes & summary: https://opportunityzones.com/2025/09/oznh-sep-2025/
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Bonus Depreciation & Opportunity Zones 2.0 (Episode 360)
Opportunity Zones 2.0 has made the program permanent... and restored 100% bonus depreciation. Securities attorney Coni Rathbone of VF Law joins the show to explain how these changes impact Qualified Opportunity Funds, real estate developers, and operating businesses like manufacturing facilities....
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Advanced Tax Mitigation Strategies: Roth Conversions & ROBS Explained (Episode 359)
Tax attorney John Hyre joins Jimmy Atkinson to discuss advanced tax mitigation strategies for high-net-worth investors. From Puerto Rico residency to self-directed IRAs, Trump Accounts, Roth conversions, and ROBS, John shares practical insights on how investors can minimize their tax burden while...
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What Makes DC's Bridge District a Model OZ Project (Episode 358)
Washington DC's Bridge District is quickly emerging as one of the nation's most ambitious Opportunity Zone projects, transforming vacant land into a thriving new neighborhood. With thousands of multifamily units, new retail, and vital community amenities, the Bridge District is showing how OZ...
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Top 10 Counties For Opportunity Zones 2.0 (Episode 357)
Join Opportunity Zone Office Hours and get your own OZ questions answered live. Today's topics include: OZ Insiders updates (our upcoming dinner in Fort Worth and Masterclass on minimizing your 2026 OZ tax bill); a new 2027 OZ 2.0 eligibility map from Novogradac; the 10 counties with the most...
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How OZ 2.0 Is Changing Capital Flows (Episode 356)
How is OZ 2.0 changing capital flows into Opportunity Zone funds? Peter Ciganik of GTIS Partners joins the show to discuss how permanence is boosting investor confidence, why institutions are returning, and GTIS’s strategy across multifamily and industrial projects. Show notes & summary:...