Article
The End Of The QOF Deferral Period Is Quickly Approaching. What Must I Know Before Year-end?
As the December 31, 2026 deadline approaches for qualified opportunity fund investors, the tax bill on deferred gains is coming due—but the amount owed may shock those holding leveraged real estate investments. Treasury regulations create a calculation that can produce substantial taxable gain even when underlying assets have lost value, raising questions about whether investors should challenge the rule or pursue alternative strategies before year-end.
McDermott Will & Schulte
