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, bonus depreciation, and smart tract advocacy can position developers and investors ahead of the 2027 designation round. Show notes & summary: https://opportunityzones.com/2026/02/coni-rathbone-375/