ARTICLE
7 April 2026

1031 Exchanges Or Qualified Opportunity Zones?

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Cox, Castle & Nicholson

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Cox Castle is one of the largest full-service law firms specializing in real estate in the United States. Cox Castle takes an interdisciplinary approach to transactional matters and dispute resolution, leveraging our broad range of expertise and our in-depth understanding of our clients' businesses.
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.
United States Real Estate and Construction
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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.

To read the full article, click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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