{"product_id":"qualified-opportunity-zone-program-0-2-nano-cpe","title":"Qualified Opportunity Zone Program - 0.2 Nano CPE","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 2026 Deadline Changes Everything.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe Qualified Opportunity Zone (QOZ) program is now permanent under the One Big Beautiful Bill Act (OBBBA). But permanence does not eliminate risk.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eA 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTiming is strategic.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eLearning Objective\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDetermine how the 2026 transition deadline and 2027 rule changes impact Qualified Opportunity Zone planning strategies.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Description\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWho Should Take This Course\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax professionals advising clients on capital gains, real estate transactions, pass-through entity structuring, and long-term investment planning.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWhy This Course Is Important\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 2026 deadline changes the planning landscape.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eIncorrect timing can erase tax benefits. Reporting errors can trigger daily penalties.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAdvisors must apply the 2027 framework with precision.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eAuthor \/ Instructor\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cstrong\u003eLee T. Reams, Sr., BSME, EA\u003c\/strong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003cspan\u003eLee 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv align=\"left\" dir=\"ltr\"\u003e\n\u003ctable style=\"width: 117.857%;\" height=\"416\"\u003e\n\u003ccolgroup\u003e \u003ccol style=\"width: 26.3538%;\" width=\"148\"\u003e \u003ccol style=\"width: 73.2852%;\" width=\"481\"\u003e \u003c\/colgroup\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDetail\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eInformation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eProgram Level\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eIntermediate\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003ePrerequisites\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBasic knowledge of capital gains taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAdvanced Preparation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNone\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eField of Study\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTaxes\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCredit Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e0.2 CPE\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDelivery Method\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNano Learning\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPE Eligibility\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPAs\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRefund Policy\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eFor refund, complaint, or cancellation policies, contact our office at 1-800-384-1101.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCompliance Note\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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:\u003c\/span\u003e\u003ca href=\"http:\/\/www.nasbaregistry.org\/\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ewww.nasbaregistry.org\u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4\u003eAvoid the 2026 Trap. Plan for the 2027 Framework.\u003c\/h4\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52482286223649,"sku":"2902303-A","price":15.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/Nano-QOZ-881x728.jpg?v=1774376340","url":"https:\/\/www.taxcpe.com\/products\/qualified-opportunity-zone-program-0-2-nano-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}