Taxpayers should remember that certain capital gains realized in 2026 can be deferred into Qualified Opportunity Funds (QOFs) under the 180-day rule. This applies to gains realized on or after July 5, 2026, as well as gains realized anytime during 2026 through pass-through entities. Consequently, it may be beneficial to delay transactions or QOF investments until 2027 to maximize these tax advantages.
https://player.vimeo.com/4635d152-5fcc-48a3-bc7e-8814d38dfe5e