Park View OZ

Many taxpayers who realized a capital gain in 2025 may still be able to defer it using Qualified Opportunity Fund (QOF) incentives, and many advisors may not realize it.

The reason is simple: the 180-day reinvestment window is often more flexible than assumed, especially when gains flow through partnerships, S corporations, estates, or certain trusts.

In Michael Kelley’s new featured Kiplinger article, “Your Clients May Still Be Able to Defer Their 2025 Capital Gains,” he explains how taxpayers may still be able to move a 2025 capital gain out of the 2025 tax year by reinvesting in a QOF within the applicable 180-day window, even if the gain occurred months ago or the return has already been filed.

The article covers:
• When the 180-day clock starts for different capital gains sources
• Which gains are generally eligible, and what is commonly excluded
• A simple timeline view of the latest possible deadlines for 2025 gains
• Why deferral can be a planning tool, not just a tax tactic, when recognition timing is flexible

Ready to learn more? Explore the full article:
➡️ https://parkviewozreit.com/defer-2025-capital-gains/

Major new tax legislation allows investors to benefit from enhanced Qualified Opportunity Fund (QOF) tax incentives for deferring and potentially eliminating capital gains taxes.

In a new article for 𝘗𝘳𝘢𝘤𝘵𝘪𝘤𝘢𝘭 𝘛𝘢𝘹 𝘚𝘵𝘳𝘢𝘵𝘦𝘨𝘪𝘦𝘴, a Thomson Reuters journal, Park View OZ CEO Michael Kelley breaks down what's changed and what it means for investors and advisors.

➡️ Read the full article, 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝗭𝗼𝗻𝗲 𝗧𝗮𝘅 𝗜𝗻𝗰𝗲𝗻𝘁𝗶𝘃𝗲𝘀: 𝗘𝗻𝗵𝗮𝗻𝗰𝗲𝗱 𝗮𝗻𝗱 𝗛𝗲𝗿𝗲 𝘁𝗼 𝗦𝘁𝗮𝘆, here: https://bit.ly/opportunity-zones-are-here-to-stay.

Quick takeaways:

🔹 The Opportunity Zone program is now a permanent part of the U.S. tax code.

🔹 The tax deferral benefit now runs 5 years from the date the QOF was purchased, and investors who hold the QOF for the full 5 years can also eliminate 10% of their tax liability.

🔹 The 100% tax elimination benefit has now been extended to 30 years from the day of the QOF investment. After a 10-year hold, investors can elect to step up their QOF cost basis to the current fair market value at the time the QOF is sold, 𝘦𝘭𝘪𝘮𝘪𝘯𝘢𝘵𝘪𝘯𝘨 𝘢𝘭𝘭 𝘤𝘢𝘱𝘪𝘵𝘢𝘭 𝘨𝘢𝘪𝘯𝘴 𝘪𝘯𝘤𝘰𝘮𝘦 𝘰𝘯 𝘵𝘩𝘦 𝘘𝘖𝘍’𝘴 𝘢𝘱𝘱𝘳𝘦𝘤𝘪𝘢𝘵𝘪𝘰𝘯.

This article can be used as a reference guide to help you harness this powerful financial planning tool.

For a deeper dive, read more: https://bit.ly/opportunity-zones-are-here-to-stay.

I’ll be at the 𝗡𝗼𝘃𝗼𝗴𝗿𝗮𝗱𝗮𝗰 𝟮𝟬𝟮𝟱 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝗭𝗼𝗻𝗲𝘀 𝗦𝘂𝗺𝗺𝗶𝘁 in Las Vegas and will be offering free Opportunity Zone consultation sessions the following day on December 4th.

Now that Opportunity Zones are a permanent part of the tax code, with new and enhanced incentives, this is the perfect time to reset your tax planning strategy. Let’s connect and explore how these changes can benefit you or your clients.

➡️ 𝗦𝗰𝗵𝗲𝗱𝘂𝗹𝗲 𝘆𝗼𝘂𝗿 𝗳𝗿𝗲𝗲 𝘀𝘁𝗿𝗮𝘁𝗲𝗴𝘆 𝘀𝗲𝘀𝘀𝗶𝗼𝗻 𝗵𝗲𝗿𝗲: https://calendly.com/mikefkelley/novogradac-conference-free-oz-consultation?month=2025-12&date=2025-12-04

At Park View OZ (OTC: PVOZ), we remove barriers, making Opportunity Zone investing accessible:

• No investment minimums (purchase a single share)
• No accreditation requirements (public company)
• No lock-ups (shares freely tradable)
• No K-1s (simple 1099-DIV reporting)
• Industry-low fees: 𝟬.𝟳𝟱% 𝗺𝗮𝗻𝗮𝗴𝗲𝗺𝗲𝗻𝘁, 𝟬% 𝗰𝗮𝗿𝗿𝗶𝗲𝗱 𝗶𝗻𝘁𝗲𝗿𝗲𝘀𝘁