# Rock Real Estate Services Warns Opportunity Zone Sponsors of Dec. 31 Investor Tax Deadline

Canonical page: https://sequoia-research.com/news/rock-real-estate-services-warns-opportunity-zone-sponsors-of-dec-31-investor-tax-dead-1887525b

Author: Sequoia Research
Published: 2026-10-19T13:23:00.616Z
Updated: 2026-10-19T13:49:53.276Z
Original source: [PR Underground](https://prunderground.com/rock-real-estate-services-warns-opportunity-zone-sponsors-of-dec-31-investor-tax/cmvde6cpf000208lbkipvw51z)
Source published: 2026-10-19T13:01:57.000Z
Type: Press release
Topics: OZ Funds

In a PR Underground release, Rock Real Estate Services urged Opportunity Zone fund sponsors to prepare investors for December 31, 2026 recognition of remaining gains deferred under the original program. The firm warned that investors may have taxable income for that year even if they retain their fund interests and receive no cash distribution.

Founder Matthew Rodrigue recommends assembling each investor’s basis, holding period and a supportable fund-interest valuation, estimating the gain to be included, and deciding whether the fund can provide a tax distribution. He also called for written explanations before tax season, emphasizing accurate records and early investor communication.

[Read the original](https://prunderground.com/rock-real-estate-services-warns-opportunity-zone-sponsors-of-dec-31-investor-tax/cmvde6cpf000208lbkipvw51z)

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This Sequoia Research summary was prepared with AI assistance from the credited source. It is not independent verification of the source’s claims. The original publisher retains authorship of its reporting; follow the source link for the complete article.

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