In Episode 153 of the Teaching Tax Flow podcast, hosts Chris Picciurro, CPA, and John Tripolsky welcome Jessica Correnti from Capital Square to unpack the power and potential of Qualified Opportunity Zone (QOZ) Funds.

For entrepreneurs, investors, and tax pros, Opportunity Zone Funds represent one of the most significant planning opportunities available — offering ways to defer capital gains, reduce taxes, and unlock tax-free growth. Jessica shares how these funds work, why they were introduced, and how business owners and investors can leverage them before key deadlines hit in 2026.

From real-world examples to industry insights, this episode highlights how QOZs can support economic development while also delivering powerful tax advantages.

What You’ll Learn:

• How Qualified Opportunity Zone Funds allow investors to defer and reduce capital gains taxes

• Why the program was created and which communities benefit most

• The timeline for Opportunity Zone deferrals (and why 2026 matters)

• Strategies for pairing QOZs with other tax planning tools

• Key industries — like hospitality and real estate — where QOZs have been most impactful

Key Insights:

QOZ Funds are more than just a tax break — they’re a strategic tool for reinvestment and growth. By rolling gains into qualified projects, investors can achieve tax-free appreciation while driving economic development in underserved areas.

Notable Quotes:

• “You are allowed to defer your capital gains into an Opportunity Zone Fund — and if held long enough, the appreciation can be tax-free.” – Jessica Correnti

• “Hospitality has been good because the zones are typically where they’re trying to drive revenue.” – Jessica Correnti

• “Ideas are cheap, but implementation is valuable.” – Chris Picciurro

Resources:

• Capital Square

• Teaching Tax Flow Hub

• DefeatingTaxes.com

• Teaching Tax Flow YouTube

Episode Sponsor:
Strategic Associates, LLC
Roger Roundy
www.linkedin.com/in/roger-roundy-86887b23

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