Navigating the Opportunity Zone Transition: What IRS Notice 2026-40 Means for Investors and Developers
Description The Opportunity Zone (OZ) program is changing and the window to act under the existing rules is closing fast. IRS Notice 2026-40, issued in response to the One Big Beautiful Budget Act (OBBBA), gives investors, developers and fund managers the clearest picture yet of how the program evolves as the 2026 inclusion event approaches...

