Opportunity Zones Podcast

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 comments on how to improve the OZ regulations, including single-family home construction and operating businesses; and the notice of proposed rulemaking on new QOF and QOZB reporting requirements and QOF certification and decertification procedures. Plus, a preview of the Novogradac 2026 Opportunity Zones Conference, taking place October 29 and 30 at the Fairmont in Georgetown, Washington, DC, and the OZ Insiders dinner taking place on October 28. Save 10% on registration at novoco.com with promo code OZCOM26. Show notes: https://opportunityzones.com/2026/09/jason-watkins-394/

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 Investment Marketplace: https://opportunityzones.com/marketplace/

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 nomination process, and the key dates and deadlines between now and the January 1, 2027 effective date.

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 HotelSHIFT founder and CEO Alex Cartwright, HCVT tax partner Blake Christian, and attorney Gerry Reihsen, who compare the two paths through a Denver hotel-to-apartment conversion that raised capital through both channels. Plus: which 2026 gains can still reach OZ 2.0, a contract-sale strategy that converts a sponsor's acquisition fee into short-term capital gain, HotelSHIFT's end-of-life hotel conversion model, and how much gain it takes to justify a fund of your own. Show notes: https://opportunityzones.com/2026/08/captive-qof-vs-sponsor-qof-which-path-fits-your-gain/

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, including the finding that rural Opportunity Zones matched urban ones in reach at 77 percent, even as rural deals came in far smaller. Plus, Catherine explains what separates a 96 percent hit rate from a 23 percent one as governors finalize their OZ 2.0 nominations, why only 3,000 new investors entered the market between 2021 and 2024, and where the EIG Opportunity Zones Coalition is pushing Treasury to change transition guidance issued in IRS Notice 2026-40. Show notes & summary: https://opportunityzones.com/2026/07/catherine-lyons-390/

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, layering OZ equity with EB-5, New Market Tax Credits, and Ohio's 10% OZ tax credit. Plus, how IRS notice 2026-40 lets an OZ 1.0 deal carry investors into OZ 2.0 benefits. Show notes & summary: https://opportunityzones.com/2026/07/graham-allison-389

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 where all 56 states and territories stand in the nomination process, plus a live demo of the new OZ 2.0 eligibility map. Show notes & summary: https://opportunityzones.com/2026/07/superwebinar-388/

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 without the development risk. Michael Treiman of Standard Asset Management and Investments (SAMI), joins Jimmy Atkinson to break down how that fund works, and how it also functions as rescue capital for OZ 1.0 developers facing today's cap rate expansion and financing gaps. Mike explains the mechanics behind the strategy, who's investing, and how it's already deploying capital on a seed asset in Washington DC. Show notes & summary: https://opportunityzones.com/2026/07/michael-treiman-387/

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 permanent part of the tax code, thanks to the One Big Beautiful Bill Act. So how does it actually work, and who is it for? In this interview, Andy Hagans digs into those questions with Jimmy Atkinson, founder of OpportunityZones.com and author of The Opportunity Zones Playbook, featuring a foreword by Senator Tim Scott. If you have a capital gain coming, this conversation is for you. Get the book in hardcover, paperback, or ebook: https://opportunityzonesplaybook.com/

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/