# Opportunity Zone 1.0 begins expiration process at year-end

Canonical page: https://sequoia-research.com/news/opportunity-zone-1-0-begins-expiration-process-at-year-end-42218800

Author: Sequoia Research
Published: 2026-10-21T15:23:00.512Z
Updated: 2026-10-26T04:33:10.575Z
Original source: [Accounting Today](https://www.accountingtoday.com/opinion/opportunity-zone-1-0-begins-expiration-process-at-year-end)
Source published: 2026-10-21T14:40:00.000Z
Type: News
Topics: OZ Funds

Accounting Today examines the December 31, 2026 recognition of remaining gains deferred under the original Opportunity Zone program. The commentary emphasizes documenting each fund interest’s year-end value, adjusted basis and prior inclusion events to determine the reportable amount. It cautions against assuming valuation discounts without supporting evidence.

The article distinguishes that gain recognition from the potential benefit on qualifying investment appreciation after a ten-year holding period. It also explains that the mandatory year-end inclusion itself cannot simply be deferred again through another qualified opportunity fund. Separate eligible gains may support investments under the 2027 rules when the applicable timing and other requirements are met.

[Read the original](https://www.accountingtoday.com/opinion/opportunity-zone-1-0-begins-expiration-process-at-year-end)

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