Nearly a decade after their initial program launch, Opportunity Zones (OZ) are entering a new phase, one that could significantly improve after-tax outcomes and reshape how large capital gains are redeployed. In a sponsored report, Robert Dupree, principal and co-head of infrastructure & Opportunity Zones at the CIM Group, published in the September issue of Real Assets Adviser, notes that this next phase introduces program permanence, enhanced tax incentives and a new rural Opportunity Zones designation. To illustrate how OZ 2.0 may enhance after-tax returns, Dupree compares four hypothetical investment scenarios: a non-OZ investment, a traditional QOF, a rural QOF and a blended QOF strategy. To learn more about OZ 2.0, download the sponsored report by clicking here.