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DTSTAMP:20261023T223627Z
DTSTART:20261217T190000Z
DTEND:20261217T200000Z
LOCATION: Webinar
SUMMARY: Webinar: Opportunity Zones 2.0: The New Rules\, the December 2026 Deadline\, and the CPA Planning Playbook
DESCRIPTION: The One Big Beautiful Bill Act (P.L. 119-21\, enacted July 4\, 2025) made the Opportunity Zone program a permanent feature of the Internal Revenue Code and rewrote its core mechanics effective January 1\, 2027\, while leaving the original program’s December 31\, 2026 gain-recognition date in place. Arizona CPAs therefore face two simultaneous obligations: closing out the original regime for existing investors during the 2026 filing season\, and advising on the substantially different permanent regime that begins days later.This session provides a practical update on both. Attendees will review the original program’s mechanics\, work through the December 31\, 2026recognition event and the year-end actions it requires\, and learn the new rules in depth: the decennial zone designation process and tightened low-income community definition\, the rolling five-year deferral\, the 10 percent basis step-up\, Qualified Rural Opportunity Funds with a 30 percent step-up and reduced substantial improvement threshold\, the 30-year fair market value framework\, and the new information reporting regime under sections 6039K and 6039L with penalties under section 6726. The session closes with client identification profiles\, comparisons to alternative strategies\, three case studies\, a risk discussion\, and a twelve-point review checklist. Three scenario-based knowledge checks reinforce the learning objectives. All content is educational\; no investment product is offered or recommended. \n  
CLASS:PUBLIC
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