Deferred Tax Strategy for Opportunity Zone Investments – Prepared by Plante Moran

This paper outlines how investors can benefit from a tax reduction strategy related to Opportunity Zone (OZ) investments. The OZ incentive offers investors compelling tax benefits, including tax deferral on invested capital gains. Moreover, after the required 10-year holding period, investors can realize total tax forgiveness on the appreciated value as well as elimination of depreciation recapture.