The 2026 Deadline Changes Everything.

The Qualified Opportunity Zone (QOZ) program is now permanent under the One Big Beautiful Bill Act (OBBBA). But permanence does not eliminate risk.

A fixed December 31, 2026 deferral deadline creates a narrow transition window. Structure investments incorrectly, and intended tax benefits may disappear. Apply the 2027 framework correctly, and the planning opportunity resets.

Timing is strategic.

Learning Objective

Determine how the 2026 transition deadline and 2027 rule changes impact Qualified Opportunity Zone planning strategies.

Course Description

This nano-learning course addresses the structural changes to the Qualified Opportunity Zone program under OBBBA, including revised deferral rules, updated basis incentives, and expanded compliance requirements.

Who Should Take This Course

Tax professionals advising clients on capital gains, real estate transactions, pass-through entity structuring, and long-term investment planning.

Why This Course Is Important

The 2026 deadline changes the planning landscape.

Incorrect timing can erase tax benefits. Reporting errors can trigger daily penalties.

Advisors must apply the 2027 framework with precision.

Author / Instructor

Lee T. Reams, Sr., BSME, EA
Lee Reams, EA, is the founder of CountingWorks, Inc., and a nationally recognized tax educator specializing in practical guidance on federal tax law changes and strategic planning for tax professionals.

Course Details

Detail

Information

Program Level

Intermediate

Prerequisites

Basic knowledge of capital gains taxation

Advanced Preparation

None

Field of Study

Taxes

Credit Hours

0.2 CPE

Delivery Method

Nano Learning

CPE Eligibility

CPAs

Refund Policy

For refund, complaint, or cancellation policies, contact our office at 1-800-384-1101.

 

Compliance Note

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Avoid the 2026 Trap. Plan for the 2027 Framework.

Let us know abour your query!