
How Opportunity Zone 2.0 Quietly Became the Best Tax Tool in Real Estate - 220
Published: December 16, 2025
Duration: 35:47
This week on Investing with GoodLife Housing Partners — David Fong breaks down why Opportunity Zone 2.0 marks a major reset for OZ investing, following fresh insights from the OZ Insiders dinner and the Novogradac Opportunity Zones Conference
What Changed in OZ 2.0: Permanent program, rolling timelines, and simpler rules — no more racing fixed deadlines. Tax Benefits Explained Clearly: 5-year capital-gains deferral, 10% basis step-up (and 30% for rural OZs), accelerated depreciation, and 100% tax-free gains after 10 years — is this better than a 1031?Rural OZ Advantage: Lower “substantial improvement” hurdle (50% vs. 100%) opens the door to rehab deals — will rural zones at...