ON-DEMAND WEBINAR

As the Dec. 31, 2026, Mandatory Gain Inclusion Date approaches, Opportunity Zone investors face important tax and valuation considerations. Join members from CohnReznick’s  National Tax and Valuation Advisory teams for a discussion of how gain is determined, the role of fair market value (FMV), key valuation challenges facing Qualified Opportunity Fund (QOF) investors, and planning considerations to support reporting readiness.

After attending this webinar, participants will be able to:

• Identify the tax implications of the Dec. 31, 2026, Mandatory Gain Inclusion Date for Opportunity Zone investors.
• Calculate taxable gain using the lesser of deferred gain or fair market value (FMV).
• Evaluate the impact of 5-year and 7-year basis adjustments on recognized gain.
• Recognize key valuation considerations that may impact the fair market value of QOF interests and the calculation of taxable gain.
• Assess tax planning and documentation considerations to support 2026 reporting and compliance.

Who Should Attend? 

Investors, fund sponsors, developers, family offices, private equity and real estate professionals, tax executives, CFOs, and advisors evaluating current or future Opportunity Zone investments.

Recorded on October 8, 2026.

SPEAKERS

"CohnReznick" is the brand name under which CohnReznick LLP and CohnReznick Advisory LLC and their respective subsidiaries provide professional services. CohnReznick LLP and CohnReznick Advisory LLC (and their respective subsidiaries) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. CohnReznick LLP is a licensed CPA firm that provides attest services to its clients. CohnReznick Advisory LLC provides tax and business consulting services to its clients. CohnReznick Advisory LLC and its subsidiaries are not licensed CPA firms.