An Opportunity Zone investment is a long-term commitment, so it's natural to ask what happens to it in your estate plan — particularly because death can intersect with the deferred original gain and the 10-year hold in surprising ways. The key nuances: QOF interests pass to your heirs like other property, but the deferred original gain is treated as income in respect of a decedent (IRD), so it is generally not eliminated by death — your heirs or estate must still recognize it at the recognition date. At the same time, heirs inherit the QOF interest and can generally continue the holding period toward the 10-year mark to achieve the tax-free exclusion. The basis rules at death are nuanced because the deferred gain is IRD. This guide explains how QOF interests pass to heirs, what happens to the deferred gain, the basis rules at death, coordinating with the 10-year hold, and estate-planning strategies. These are complex, evolving rules — coordinate with your estate attorney and CPA, and verify the current rules; this is educational information, not tax or legal advice.
Passing QOF interests to heirs
A QOF interest is property that can pass to your heirs, like other investments, through your estate plan. You can hold your QOF interest in your name, a trust, an entity, or another structure, and on your death it generally passes to your heirs or beneficiaries according to your will, trust, or beneficiary designations. So a QOF interest is part of your estate and can be transferred at death like other property — your heirs can inherit it.
Importantly, transferring a QOF interest at death is generally not treated as a taxable disposition (an 'inclusion event') that would accelerate the deferred gain during life — death itself doesn't trigger an immediate sale of the investment. Your heirs step into the QOF interest and can generally continue to hold it. So the QOF interest survives your death and passes to your heirs, who can continue the investment.
So passing QOF interests to heirs works through your estate plan, with the heirs inheriting the interest and able to continue holding it. Passing QOF interests to heirs — the QOF interest being property that passes through your estate plan (will, trust, beneficiary designations) to your heirs, with death generally not treated as a taxable disposition of the investment, so heirs inherit and can continue holding it — is the starting point for OZ estate planning. The interest survives death. Understanding it frames the estate questions. A QOF interest passes to your heirs through your estate plan, and death generally isn't a taxable disposition of the investment, so heirs inherit the interest and can continue to hold it.
What happens to deferred gain
The most important nuance is what happens to the deferred original gain when the investor dies: it is generally not eliminated by death. The deferred gain (the original capital gain you postponed when you invested in the QOF) is treated as income in respect of a decedent (IRD) — income the decedent earned or deferred but had not yet recognized. IRD is not wiped out at death; it carries over to the estate or heirs, who must generally recognize it at the applicable recognition date.
This is a crucial point that surprises many people: unlike many assets, where death and the step-up in basis can eliminate built-in gain, the OZ deferred gain is IRD and is not eliminated by death. Your heirs or estate generally still owe the tax on that deferred original gain at the recognition date (December 31, 2026 for OZ 1.0, or the rolling 5-year date for OZ 2.0). So death is not an escape hatch for the deferred OZ gain.
So the deferred gain is IRD, survives death, and must generally still be recognized by the heirs or estate. What happens to deferred gain — the deferred original gain being income in respect of a decedent (IRD), so it is not eliminated by death but carries over to the heirs or estate, who must generally recognize it at the recognition date — is the central, often-surprising estate nuance. Death doesn't erase the deferred gain. Understanding it sets correct expectations. The deferred original gain is income in respect of a decedent (IRD) — not eliminated by death; the heirs or estate generally must still recognize and pay tax on it at the recognition date.
Death does not erase the deferred Opportunity Zone gain. Because it is income in respect of a decedent, the heirs or estate generally still owe the tax on that original gain at the recognition date.
Basis rules at death
The basis rules at death for a QOF interest are nuanced precisely because the deferred gain is IRD. Generally, when someone inherits property, the basis is stepped up to fair market value at death under Section 1014 — eliminating the built-in gain. But for assets that represent income in respect of a decedent, the Section 1014 step-up does not apply to the IRD portion: the deferred OZ gain (the IRD) does not get a basis step-up that would erase it, which is why the heirs still recognize it.
So while the QOF interest passes to heirs, the favorable basis step-up that normally accompanies inheritance is limited with respect to the deferred gain — the IRD is preserved and remains taxable. The interaction of the inherited basis, the IRD, and the OZ-specific basis rules (including the future 10-year step-up) is technical and nuanced, and the precise basis the heirs take requires careful analysis. The heirs may, however, be entitled to a deduction for estate tax attributable to the IRD, if applicable.
So basis at death is nuanced: the normal step-up doesn't erase the IRD (deferred gain), though other basis adjustments and the future 10-year step-up still come into play. Basis rules at death — the normal Section 1014 step-up to fair market value generally not applying to the income-in-respect-of-a-decedent portion (the deferred gain), so the IRD is preserved and remains taxable, with the OZ-specific basis rules and any IRD deduction adding nuance — are technical and require professional analysis. Death doesn't fully step up the OZ gain away. Understanding it shows the basis complexity. Basis at death is nuanced: the normal Section 1014 step-up generally doesn't erase the deferred gain (IRD), so the heirs still recognize it — confirm the precise basis treatment with your CPA and attorney.
Coordinating with the 10-year hold
On the positive side, heirs can generally continue toward the 10-year mark to achieve the tax-free exclusion. When heirs inherit the QOF interest, the holding period generally carries over — the heirs don't restart the clock, but continue counting from the original investment date toward the 10-year threshold. So if you've held for, say, 7 years at death, your heirs can generally continue the remaining time to reach 10 years and qualify for the exclusion on the appreciation.
This means the marquee OZ benefit — the tax-free exclusion of the investment's appreciation after a 10-year hold — can still be achieved by the heirs, even though the deferred original gain (IRD) is not eliminated. So death doesn't forfeit the 10-year exclusion; the heirs can complete the hold and elect the basis step-up to fair market value at sale for the appreciation. This preserves the most valuable OZ benefit for the next generation.
So coordinating with the 10-year hold, the heirs can continue the holding period and still achieve the tax-free exclusion on the appreciation. Coordinating with the 10-year hold — the holding period generally carrying over to heirs (continuing, not restarting, from the original investment date), so heirs can reach the 10-year mark and achieve the tax-free exclusion of the appreciation, even though the deferred original gain (IRD) is not eliminated — preserves the marquee OZ benefit across generations. Death doesn't forfeit the exclusion. Understanding it shows the favorable side. Heirs generally continue the holding period (carrying over from the original investment date), so they can reach the 10-year mark and achieve the tax-free exclusion on the appreciation — even though the deferred original gain is still taxed.
- QOF interests pass to heirs through your estate plan, and death generally isn't a taxable disposition of the investment.
- The deferred original gain is income in respect of a decedent (IRD) — not eliminated by death; heirs or the estate still recognize it at the recognition date.
- Basis at death is nuanced: the normal Section 1014 step-up generally doesn't erase the IRD (deferred gain).
- Heirs can generally continue the holding period toward the 10-year mark and still achieve the tax-free exclusion on the appreciation.
Estate-planning strategies
Several estate-planning strategies can apply to QOF interests, all to be designed with your estate attorney and CPA. Holding QOF interests in a trust (such as a revocable living trust or, for advanced planning, an irrevocable trust) can help with probate avoidance, control, and the orderly transfer to heirs who can continue the hold. Lifetime gifting of QOF interests is possible but is generally an inclusion event that accelerates the deferred gain (so it's usually not used to avoid the IRD), requiring careful analysis.
Planning for the IRD is important: because the deferred gain survives death, your estate plan should account for the heirs' eventual tax on it (the liquidity to pay it, and any estate-tax deduction for IRD). Coordinating the 10-year hold across generations — ensuring heirs are positioned to continue and complete the hold for the exclusion — can preserve the appreciation benefit. And aligning the QOF with your broader estate plan (trusts, entities, the estate-tax picture, and liquidity) integrates it into your overall strategy.
So estate-planning strategies for QOF interests involve trusts, IRD planning, the 10-year hold across generations, and integration with your broader plan — designed with your professionals. Estate-planning strategies — using trusts for transfer and control, planning for the IRD (the surviving deferred gain) and the liquidity to pay it, coordinating the 10-year hold across generations to preserve the exclusion, and integrating the QOF with your broader estate and estate-tax plan — should be designed with your estate attorney and CPA. The strategies are nuanced. Understanding them shows the planning landscape. Estate strategies for QOF interests include trusts, IRD planning (for the surviving deferred gain and its tax liquidity), coordinating the 10-year hold across generations, and integration with your broader plan — designed with your attorney and CPA.
Common misconceptions
Several misconceptions about OZs and estate planning are worth correcting. The biggest is believing that death eliminates the deferred OZ gain — it does not; the deferred gain is IRD and survives death, so the heirs or estate generally still owe the tax. Many investors assume the Section 1014 step-up at death erases all built-in gain, but it does not apply to the IRD portion of a QOF interest.
Another misconception is that heirs must restart the 10-year clock — generally they don't; the holding period carries over, so heirs continue toward (not restart) the 10-year mark for the exclusion. A further misconception is that gifting a QOF during life is a tax-free way to pass it on — gifting is generally an inclusion event that accelerates the deferred gain, so it's not a simple workaround. And some assume these rules are settled and simple, when in fact they are nuanced and evolving (especially with the OZ 2.0 changes).
So correcting these misconceptions — death doesn't erase the deferred gain, the step-up doesn't apply to the IRD, heirs don't restart the clock, and gifting isn't a free pass — supports accurate estate planning. Common misconceptions — that death eliminates the deferred gain (it doesn't; it's IRD), that the Section 1014 step-up erases it (it doesn't for IRD), that heirs restart the 10-year clock (generally they don't), and that lifetime gifting is a free pass (it's generally an inclusion event) — should be corrected for sound planning. The rules are nuanced. Understanding the misconceptions prevents costly errors. Common OZ estate-planning misconceptions: death doesn't erase the deferred gain (IRD), the step-up doesn't apply to it, heirs generally don't restart the 10-year clock, and gifting generally accelerates the gain — correct these for accurate planning.
The favorable half of the story is that heirs inherit your holding period — they continue toward the ten-year mark rather than starting over, keeping the tax-free appreciation benefit alive.
How Baker 1031 helps with estate considerations
Baker 1031 Investments helps investors understand how Opportunity Zone investments fit into their estate planning — how QOF interests pass to heirs, what happens to the deferred gain (IRD), the basis rules at death, and how heirs can coordinate with the 10-year hold — so you can plan with realistic expectations and access suitable OZ funds that fit your long-term and legacy goals.
QOF interests and related securities are offered through the broker-dealer, Aurora Securities, Inc. (member FINRA/SIPC), and any recommendation follows a suitability review (typically for accredited investors). We help you evaluate OZ funds and, if suitable, access them, with an eye to your long-term and estate objectives. We do not provide tax or legal advice: your estate attorney designs your estate plan (trusts, transfers, the estate-tax picture) and your CPA handles the IRD, basis, and recognition mechanics, because these complex, evolving rules require your own professionals. Our role is to help you understand the OZ estate considerations at a high level, evaluate suitable funds for your goals, and coordinate with your attorney and CPA so the estate planning is done correctly. OZ investments raise important legacy questions — especially the IRD treatment of the deferred gain and the heirs' ability to reach the 10-year exclusion — and we help you understand them and bring in the right professionals, verifying the current rules, so your OZ investment fits your estate plan.
Frequently Asked Questions
What happens to my Opportunity Zone investment when I die?
Your QOF interest is property that passes to your heirs through your estate plan (will, trust, or beneficiary designations), like other investments — and death is generally not treated as a taxable disposition (an inclusion event) that accelerates the deferred gain during life. So your heirs inherit the QOF interest and can generally continue holding it. However, the deferred original gain you postponed is treated as income in respect of a decedent (IRD), so it is not eliminated by death — your heirs or estate generally still recognize and pay tax on it at the recognition date. On the favorable side, the holding period generally carries over, so heirs can continue toward the 10-year mark and still achieve the tax-free exclusion on the appreciation. So death passes the interest to heirs, doesn't erase the deferred gain, but preserves the path to the exclusion. These rules are nuanced — coordinate with your estate attorney and CPA.
Does death eliminate the deferred Opportunity Zone gain?
No — this is a crucial and often-surprising point. The deferred original gain (the capital gain you postponed when investing in the QOF) is treated as income in respect of a decedent (IRD), which is not wiped out at death. Unlike many assets, where death and the basis step-up can eliminate built-in gain, the OZ deferred gain is IRD and carries over to your heirs or estate, who generally must still recognize it at the recognition date (December 31, 2026 for OZ 1.0, or the rolling 5-year date for OZ 2.0). So death is not an escape hatch for the deferred OZ gain — the tax on that original gain generally still comes due. This surprises many investors who assume inheritance erases built-in gains. So plan for the heirs or estate to owe the tax on the deferred gain. Confirm the specifics and the recognition timing with your CPA and estate attorney, as the rules are nuanced and evolving.
What is income in respect of a decedent (IRD)?
Income in respect of a decedent (IRD) is income that the deceased person earned or was entitled to, but had not yet recognized for tax purposes at death — so it had not been taxed during life. Common examples include unpaid wages, certain retirement account distributions, and deferred gains. IRD is not eliminated by death and does not receive the favorable basis step-up that would erase it; instead, it carries over to the estate or the heirs, who recognize the income and pay the tax when it's eventually realized. For Opportunity Zones, the deferred original gain is IRD — so it survives death and the heirs or estate must still recognize it at the recognition date. The heirs may be entitled to an income-tax deduction for any estate tax attributable to the IRD. So IRD is a key concept explaining why death doesn't erase the deferred OZ gain. Your CPA and estate attorney apply the IRD rules to your situation.
Do my heirs get a basis step-up on the QOF interest?
The basis rules at death are nuanced. Generally, inherited property gets a basis step-up to fair market value at death under Section 1014, eliminating built-in gain — but that step-up does not apply to the income-in-respect-of-a-decedent (IRD) portion. Because the deferred OZ gain is IRD, the step-up does not erase it; the IRD is preserved and remains taxable to the heirs. So your heirs do not get a full step-up that wipes out the deferred gain — that's precisely why they still recognize it. The interaction of the inherited basis, the IRD, and the OZ-specific basis rules (including the future 10-year step-up) is technical, and the precise basis the heirs take requires careful analysis. The heirs may, however, be entitled to a deduction for estate tax attributable to the IRD. So confirm the exact basis treatment with your CPA and estate attorney, as this is one of the more nuanced areas of OZ estate planning.
Can my heirs still get the 10-year tax-free exclusion?
Generally, yes — this is the favorable side of OZ estate planning. When heirs inherit the QOF interest, the holding period generally carries over, so they continue counting from the original investment date toward the 10-year mark (they don't restart the clock). So if you've held for, say, 7 years at death, your heirs can generally continue the remaining time to reach 10 years and qualify for the tax-free exclusion of the investment's appreciation. This means the marquee OZ benefit — tax-free appreciation after a 10-year hold — can still be achieved by the heirs, even though the deferred original gain (IRD) is not eliminated. The heirs elect the basis step-up to fair market value at sale for the appreciation once they reach 10 years. So death doesn't forfeit the 10-year exclusion; the heirs can complete the hold and preserve the appreciation benefit. Confirm the holding-period carryover and the election with your CPA and attorney.
Should I hold my QOF interest in a trust?
Possibly — holding a QOF interest in a trust (such as a revocable living trust, or for advanced planning, certain irrevocable trusts) can help with probate avoidance, control over the transfer, and positioning heirs to continue the hold for the exclusion. The right structure depends on your overall estate plan, goals, and tax situation. Note that some transfers involving trusts can be inclusion events that accelerate the deferred gain, while others (like a revocable living trust during life) generally are not — so the type of trust and transfer matters, and the analysis is technical. So a trust can be a useful tool for holding and transferring a QOF interest, but it must be designed carefully to achieve your goals without unintended tax consequences. So consider trusts as part of your OZ estate plan, but design them with your estate attorney and CPA, who can determine the right structure and avoid triggering the deferred gain prematurely. This is a legal and tax planning decision for your professionals.
Can I gift my QOF interest to my children during my lifetime?
You can, but be careful — a lifetime gift of a QOF interest is generally an inclusion event that accelerates the deferred original gain, meaning you'd recognize and pay tax on the deferred gain at the time of the gift. So gifting is generally not a way to pass the QOF on tax-free or to avoid the IRD; it typically triggers the deferred gain. There are nuances (certain transfers, like to a grantor trust, may be treated differently), but as a general rule, lifetime gifting of a QOF interest accelerates the deferred gain rather than deferring it further. So don't assume you can simply gift the QOF during life to pass it on without tax — it usually triggers the deferred gain. If lifetime transfer is a goal, work with your estate attorney and CPA to understand whether a transfer is an inclusion event and to structure it appropriately. So gifting is possible but generally accelerates the deferred gain — get professional advice before doing it.
What estate-planning strategies apply to QOF interests?
Several, all designed with your estate attorney and CPA: holding QOF interests in a trust (for probate avoidance, control, and orderly transfer to heirs who can continue the hold); planning for the IRD (ensuring liquidity for the heirs' eventual tax on the deferred gain, and using any estate-tax deduction for IRD); coordinating the 10-year hold across generations (positioning heirs to continue and complete the hold for the exclusion); and integrating the QOF with your broader estate plan (trusts, entities, the estate-tax picture, and overall liquidity). Lifetime gifting is possible but generally accelerates the deferred gain, so it's used carefully. So OZ estate strategies center on transfer structures, IRD and liquidity planning, the cross-generational 10-year hold, and integration with your overall plan. These are nuanced and depend on your situation, so design them with your professionals. So work with your estate attorney and CPA to build an OZ estate strategy that fits your legacy goals and the OZ rules.
Is the OZ deferred gain subject to estate tax too?
The QOF interest is part of your taxable estate, so its value can be subject to estate tax (if your estate exceeds the applicable exemption), like other assets. Separately, the deferred income (the IRD) is subject to income tax when recognized by the heirs or estate — so the same asset can face both estate tax (on its value at death) and income tax (on the deferred gain as IRD). To mitigate the double layer, the income-tax rules generally provide a deduction for the estate tax attributable to the IRD, reducing the heirs' income-tax burden on that portion. So yes, the QOF can be exposed to both estate tax (on value) and income tax (on the deferred gain), with an IRD deduction to relieve some of the overlap. This is a technical, situation-specific area. So coordinate with your estate attorney and CPA to understand the estate-tax and income-tax exposure of your QOF interest and to plan for the liquidity to pay both, where applicable.
Do my heirs have to recognize the deferred gain even if they keep the investment?
Generally, yes — the deferred original gain (IRD) is recognized at the recognition date regardless of whether the heirs keep or sell the QOF investment. The recognition of the deferred gain is tied to the recognition date (December 31, 2026 for OZ 1.0, or the rolling 5-year date for OZ 2.0) or an earlier inclusion event, not to whether the heirs continue holding. So even if your heirs hold the investment toward the 10-year exclusion, they generally still recognize and pay tax on the deferred original gain at the recognition date. The two are separate: the deferred original gain is taxed (as IRD) at its recognition date, while the appreciation can be tax-free at the 10-year mark. So keeping the investment doesn't avoid the deferred-gain tax; it preserves the path to the exclusion on the appreciation. So plan for the heirs to owe the deferred-gain tax even while continuing to hold. Confirm the timing and mechanics with your CPA.
How do the OZ 2.0 changes affect estate planning?
The 2025 OZ 2.0 legislation made the program permanent and changed the deferral timing for new (post-2026) investments to a rolling 5 years from the investment date (versus the fixed December 31, 2026 recognition date for OZ 1.0 investments). For estate planning, this affects when the deferred gain (IRD) is recognized — under OZ 2.0, the recognition date is individualized (5 years from investing) rather than a single fixed date, which changes the timing of the heirs' or estate's tax on the deferred gain. The core estate nuances (the deferred gain as IRD, the holding-period carryover for the 10-year exclusion, the nuanced basis rules) generally still apply, but the specifics and timing differ by program version. Because the rules are new and evolving, the precise estate treatment under OZ 2.0 should be confirmed with your professionals. So OZ 2.0 changes the recognition timing and made the program permanent, affecting your estate plan's tax-timing assumptions — verify the current rules with your estate attorney and CPA.
What's the biggest estate-planning mistake with OZs?
Assuming that death eliminates the deferred Opportunity Zone gain — it does not. Many investors believe the basis step-up at death erases all built-in gain, but the OZ deferred gain is income in respect of a decedent (IRD), which is not eliminated by death; the heirs or estate generally still owe the tax on it at the recognition date. Building an estate plan on the false assumption that the deferred gain disappears at death can leave heirs with an unexpected tax bill and insufficient liquidity to pay it. Related mistakes include assuming heirs restart the 10-year clock (they generally continue it), and treating lifetime gifting as a tax-free way to pass the QOF on (it generally accelerates the deferred gain). So the biggest mistake is misunderstanding the IRD treatment of the deferred gain. So plan around the reality that the deferred gain survives death, ensuring liquidity for the heirs' tax. Work with your estate attorney and CPA to avoid these errors.
How should I plan for the heirs' tax on the deferred gain?
Because the deferred gain (IRD) survives death and the heirs or estate generally must recognize it at the recognition date, your estate plan should ensure there's liquidity to pay that tax — whether from the estate, other assets, life insurance, or the investment itself. Planning for the IRD means anticipating the timing (the recognition date) and the amount of the deferred-gain tax, and arranging the funds to pay it without forcing a distressed sale. Your plan can also use the income-tax deduction for any estate tax attributable to the IRD, which reduces the heirs' burden. Coordinating this with your overall estate-tax and liquidity planning is important. So plan for the heirs' deferred-gain tax by ensuring liquidity, anticipating the timing and amount, and using available IRD deductions. This is a core part of integrating an OZ investment into your estate plan. So work with your estate attorney and CPA to build the liquidity and timing plan for the deferred-gain tax your heirs will owe.
Are these OZ estate rules settled, or could they change?
They are nuanced and evolving rather than fully settled. The core principles (the deferred gain as IRD, the holding-period carryover, the nuanced basis-at-death rules) reflect the current understanding of how the OZ and estate-tax rules interact, but the OZ program was significantly changed by the 2025 OZ 2.0 legislation (making it permanent and changing the deferral timing), and the rules continue to be implemented through regulations. So the precise estate treatment — especially under the newer OZ 2.0 framework — may be clarified or refined over time. This means you should not rely on outdated information or assume the rules are static. So treat the OZ estate rules as nuanced and subject to change, and verify the current treatment when you plan. So work with your estate attorney and CPA, who track the evolving rules, to ensure your OZ estate plan reflects the current law. Verifying the current rules is especially important given the program's recent overhaul and ongoing implementation.
How does Baker 1031 help with estate considerations?
We help you understand how Opportunity Zone investments fit into your estate planning — how QOF interests pass to heirs, what happens to the deferred gain (IRD), the basis rules at death, and how heirs can coordinate with the 10-year hold — so you can plan with realistic expectations and access suitable OZ funds that fit your long-term and legacy goals. QOF interests and related securities are offered through the broker-dealer, Aurora Securities, Inc. (member FINRA/SIPC), and any recommendation follows a suitability review (typically for accredited investors). We help you evaluate OZ funds and, if suitable, access them, with an eye to your long-term and estate objectives. We do not provide tax or legal advice: your estate attorney designs your estate plan and your CPA handles the IRD, basis, and recognition mechanics. We help you understand the OZ estate considerations at a high level, evaluate suitable funds, and coordinate with your attorney and CPA, verifying the current rules.
Glossary
- QOF Interest
- Your ownership stake in a Qualified Opportunity Fund.
- Deferred Gain
- The original capital gain postponed via the OZ.
- Income in Respect of a Decedent (IRD)
- Untaxed income that survives death and is taxed to heirs.
- Section 1014 Step-Up
- The basis step-up to FMV at death (not for IRD).
- Basis at Death
- The basis heirs take, nuanced by the IRD.
- Recognition Date
- When the deferred original gain is taxed.
- Inclusion Event
- An event accelerating the deferred gain (e.g., some transfers).
- Holding-Period Carryover
- Heirs continuing (not restarting) the 10-year clock.
- 10-Year Exclusion
- Tax-free appreciation after a 10-year hold.
- Estate Plan
- Wills, trusts, and designations governing transfer.
- Trust
- A structure for holding and transferring assets.
- Lifetime Gift
- A transfer during life (generally an inclusion event).
- Estate Tax
- Tax on the value of the estate at death.
- IRD Deduction
- Income-tax deduction for estate tax on the IRD.
- Heirs/Beneficiaries
- Those who inherit the QOF interest.
- Liquidity Planning
- Ensuring funds to pay the deferred-gain tax.
Sources & References
- Cornell Legal Information Institute. 26 U.S. Code § 1014 — Basis of property acquired from a decedent
- Cornell Legal Information Institute. 26 U.S. Code § 1400Z-2 — Special rules for capital gains invested in opportunity zones
- IRS. Opportunity Zones Frequently Asked Questions
- Economic Innovation Group. Opportunity Zones 2.0: Where Things Stand After the One Big Beautiful Bill Act
Disclosures
This article is published by Baker 1031 Investments, LLC for general educational purposes for accredited investors and is not an offer to sell or a solicitation of an offer to buy any security, nor is it tax, legal, accounting, or investment advice or a recommendation. Any securities offering is made solely through a sponsor’s private placement memorandum (PPM) following a suitability determination. Securities offered through Aurora Securities, Inc. (ASI), member FINRA / SIPC; Baker 1031 Investments is independent of ASI.
Oil & gas mineral and royalty interests and DST programs are speculative, illiquid securities sold only to verified accredited investors and involve substantial risk, including possible loss of principal, commodity-price and production-decline risk, lack of control, and the risk that an intended 1031 exchange fails to qualify for tax deferral. Whether a particular interest qualifies as like-kind real property is a fact-specific legal determination that varies by state and by the terms of the instrument. Tax results depend on your individual circumstances. Consult your own CPA and attorney before acting. Past performance does not guarantee future results.
