Blake Christian: Why CPAs, Family Offices, & Investors Are Paying Attention to OZ 2.0 | Holistic ...

Proper entity structure, timing, and compliance are critical to maximizing the next phase of Opportunity Zone benefits. The Holistic Guide to Wealth Management With Rory Henry, CFP®, BFA™ A decade ago, federal Opportunity Zones (OZ) were introduced as part of the 2017 Tax Cuts & Jobs act to encourage long-term investment into economically distressed communities through tax incentives. The first phase of the OZ program expires at the end of 2026, but Blake Christian, CPA, says the program is entering a new phase (OZ 2.0) that could dramatically expand its impact across operating businesses, infrastructure, AI data centers, and rural America. • MORE Rory Henry (https://cpatrendlines.com/author/rory...) | THE HANDBOOK Holistic Guide to Wealth Management (https://cpatrendlines.com/shop/rh24ho...) | MORE CPA Trendlines Streaming Network (https://cpatrendlines.com/category/fe...) While many investors initially focus on the tax deferral aspects of Opportunity Zones, Christian explains that the program delivers three separate benefits.