by Sara Raby | Aug 17, 2026 | blog, Individual Tax, Tax Credits
The Opportunity Zone program is entering a permanent phase, but existing investors are not automatically moving into the new framework. Notice 2026-40 confirms that investments made under the original Opportunity Zone regime remain subject to the original December 31,... 
by Sara Raby | Jun 3, 2026 | blog, Individual Tax
A Section 1031 exchange can be a powerful planning tool for real estate owners who want to reposition investment property without immediately recognizing taxable gain. Used well, it can create flexibility: moving from one property type to another, consolidating or...