"*" indicates required fields

First Name*

Last Name*

Email Address*

How can we help you?

Select as many as needed.

1031 Exchanges

Delaware Statutory Trust

Qualified Opportunity Zones

Unsure – I need Guidance

Appointment Date

Start Time

End Time

Your Message

Accredited Investor*

I am an Accredited Investor *

**An accredited investor, in the context of a natural person, includes anyone who: a) earned income that exceeded $200,000 (or $300,000 together with a spouse) in each of the prior two years, and reasonably expects the same for the current year, OR b) has a net worth over $1 million, either alone or together with a spouse (excluding the value of the person’s primary residence). Click here for information, or details on Accredited Entities.

Emergency QOZ Investment Timeline – Scenario 2

Investments Made
After December 31, 2026

This timeline reflects the enhanced and permanent QOZ program established under the One Big Beautiful Bill Act.

Day 0:

Capital Gain Realized

You sell an appreciated asset and realize a capital gain. The 180-day countdown begins immediately.

Day 1-30:

Initial Consultation
and Strategy Development

Meet with your tax advisor and financial planner to determine investment strategy
Decide between standard QOF or Qualified Rural Opportunity Fund (QROF) for enhanced 30% basis step-up
Review newly designated Opportunity Zones (redesignated every 10 years starting 2027)

Day 31-90:

Due Diligence and Fund Selection

Evaluate QOFs and QROFs based on updated zone designations and investment opportunities
Assess whether rural zone benefits (30% step-up, 50% substantial improvement threshold) align with your tax strategy
Review fund compliance with new reporting requirements under QOZ 2.0

Day 91-150:

Investment Documentation
and Legal Review

Complete subscription agreements with updated QOZ 2.0 compliance provisions
Review enhanced reporting obligations for QOFs under the new framework
Verify fund qualification under stricter low-income community criteria

Day 151-180:

Final Investment and Tax Election

(CRITICAL DEADLINE)

Wire funds to the Qualified Opportunity Fund before the 180-day deadline
File Form 8949 to elect the capital gains deferral
File Form 8997 to report your QOF investment annually

5 Years from Investment Date:

Basis Step-Up and Gain Recognition

Receive 10% basis step-up on your deferred gain (or 30% for QROF investments)
Your original deferred capital gain is recognized and taxed, reduced by the step-up benefit
This occurs exactly 5 years from your investment date on a rolling basis

10+ Years from Investment:

Tax-Free Exit Opportunity

Sell your QOF investment after holding for at least 10 years
Pay zero capital gains taxes on the appreciation of your QOZ investment
Benefit from unlimited tax-free growth on your new investment

30 Years from Investment:

Basis Step-Up Cap

If you hold beyond 30 years, the fair market value step-up is calculated based on the 30-year anniversary value, not the sale date value
This clarification ensures tax benefits remain tied to long-term community investment

BOOK A STRATEGY CALL WITH DANIEL GOODWIN

CONTACT FORM

"*" indicates required fields

First Name*

Last Name*

Email Address*

How can we help you?

Select as many as needed.

1031 Exchanges

Delaware Statutory Trust

Qualified Opportunity Zones

Unsure – I need Guidance

Appointment Date

Start Time

End Time

Your Message

Accredited Investor*

I am an Accredited Investor *

Table of Contents

How can we help you?

Select as many as needed.

Emergency QOZ Investment Timeline – Scenario 2

Investments Made After December 31, 2026

This timeline reflects the enhanced and permanent QOZ program established under the One Big Beautiful Bill Act.

Day 0:

Capital Gain Realized

Day 1-30:

Initial Consultation and Strategy Development

Day 31-90:

Due Diligence and Fund Selection

Day 91-150:

Investment Documentation and Legal Review

Day 151-180:

Final Investment and Tax Election

(CRITICAL DEADLINE)

5 Years from Investment Date:

Basis Step-Up and Gain Recognition

10+ Years from Investment:

Tax-Free Exit Opportunity

30 Years from Investment:

Basis Step-Up Cap

How can we help you?

Select as many as needed.

Qualified Opportunity Zones Chapter 4

Qualified Opportunity Zones Chapter 6

Looking For A Qualified Intermediary

Schedule Consultation

Connect with a Qualified Intermediary

Schedule a Consultation

Subscribe to Provident 1031

Step 1 of 3 - What Brings You Here Today?

Step 2 of 3 - Schedule Your Call

Step 3 of 3 - Your Information

Investments Made
After December 31, 2026

Initial Consultation
and Strategy Development

Investment Documentation
and Legal Review