Revival of Capital Gain Deferral Through Opportunity Zone Investment Tax Breaks Under OBBBA - 0.2 Nano CPE

Opportunity Zones Are Back — And This Time, They’re Built to Last.

Recent legislation has fundamentally reshaped Opportunity Zone planning. What was once a temporary, deadline-driven incentive has been revived and expanded into a permanent capital gain deferral strategy with long-term planning implications.

This course walks through the revised rules under OBBBA so you can understand how Opportunity Zones fit into modern capital gain, wealth, and estate planning conversations.

Learning Objective

After completing this course, participants will be able to identify revised Opportunity Zone capital gain deferral rules under OBBBA.

Course Description

This 11-minute nano-learning course examines revised Opportunity Zone tax incentive rules under OBBBA and their impact on capital gain deferral strategies. Participants gain a clear understanding of eligibility, timing requirements, holding periods, and how the updated rules change long-term planning opportunities.

Who This Is For

Tax and accounting professionals advising clients with significant capital gains, investment planning needs, or long-term wealth and estate planning objectives.

Why It Matters

With Opportunity Zone benefits now made permanent and expanded, advisors must shift from short-term compliance thinking to long-term strategic planning. Understanding the revised rules allows professionals to help clients time transactions appropriately, evaluate risk, and integrate Opportunity Zones into broader investment and wealth transfer strategies.

Author / Instructor

Lee T. Reams, Sr., BSME, EA
Lee T. Reams, Sr., EA, is a nationally recognized tax expert, educator, and author with decades of experience in federal taxation, practice management, and IRS representation. He is widely known for translating complex tax law changes into practical guidance for tax professionals.

Course Details

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.

Turn Legislative Change Into a Strategic Opportunity

Start Revival of Capital Gain Deferral Through Opportunity Zone Investment Tax Breaks Under OBBBA and gain the clarity needed to advise clients on permanent, long-term capital gain planning opportunities.