OZ 2.0 “Second Chance” Strategy? Inclusion Events, Related Parties, and the Big Compliance Trap скачать в хорошем качестве

OZ 2.0 “Second Chance” Strategy? Inclusion Events, Related Parties, and the Big Compliance Trap

OZs are back in the press, and this Tax Notes piece from KPMG raises a question that matters a lot for OZ 2.0 planning: can an inclusion event generate an eligible gain you can reinvest into a new QOF, without tripping the related-party limitation? We walk through the exact language, the compliance trap, and what it could mean for captive fund structures. CTA: Want the deeper weekly breakdowns and real-world deal and compliance conversations? Join Ascent 2.0 here: https://ozpros.com/ascent/ ---------- Sources: KPMG TaxNewsFlash (Oct 29, 2025): https://kpmg.com/us/en/taxnewsflash/n... KPMG PDF (Tax Notes Federal reprint, Oct 20, 2025): https://kpmg.com/kpmg-us/content/dam/... IRS OZ FAQs (eligible gains, related-person limitation): https://www.irs.gov/credits-deduction... 26 CFR 1.1400Z2(a)-1 (inclusion event 180-day rule): https://www.law.cornell.edu/cfr/text/...