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With the passage of the One Big Beautiful Bill Act in 2025, achieving tax deferral through investments, in Qualified Opportunity Zones, has had a renewed interest.
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With the passage of theOne Big Beautiful Bill Act in 2025, achieving tax deferral through investments, inQualified Opportunity Zones,has had a renewed interest.
In their article, "1031 Exchanges or Qualified Opportunity Zones?", Partners Laura Cable and Stephen Li explore the federal income tax benefits of 1301 exchanges versus Qualified Opportunity Zones to give potential investors a better understanding of the benefits and the drawbacks.
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