About this episode

The episode discusses the transition from OZ 1.0 to OZ 2.0 and the new IRS rules governing this change.

The Opportunity Zone 2.0 map is being redrawn right now — and the IRS just dropped the rules for the OZ 1.0 to 2.0 transition. In this OZ 2.0 Superwebinar, Jimmy Atkinson breaks down the OZ 2.0 designation guidance (Rev. Proc. 2026-14), the brand-new transition rules (IRS Notice 2026-40), and where all 56 states and territories stand in the nomination process, plus a live demo of the new OZ 2.0 eligibility map. Show notes & summary: https://opportunityzones.com/2026/07/superwebinar-388/

People in this episode

Host: Jimmy Atkinson

Topics covered

• Opportunity Zones
• IRS rules
• OZ 2.0 transition
• eligibility map
• webinar

Keywords

• Opportunity Zones
• IRS
• OZ 2.0
• transition rules
• eligibility map

Mentioned in this episode

Organizations: IRS, Opportunity Zones Podcast, OpportunityZones.com

Places: 56 states and territories

More episodes of Opportunity Zones Podcast

• Inside the OZ Fund That Skips Development Risk (Episode 387) · July 1, 2026 · 34 min
• Inside The Opportunity Zones Playbook, My New OZ 2.0 Book (Episode 386) · June 24, 2026 · 32 min
• LIVE Book Launch Party: The Opportunity Zones Playbook (Episode 385) · June 16, 2026 · 32 min

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