Cut your capital gains tax.
Bring a Sherpa
Ashley Tison and the OZPros team help investors, CPAs, and developers cut capital gains taxes with Opportunity Zones, from fund setup to ten years of compliance.
Give your gains
"This is the biggest year Opportunity Zones have ever had. Gains deferred under the original program come due December 31st, and OZ 2.0 opens January 1st. If you or your clients sold something this year, the 180-day clock is already running. Get a plan in writing now, so the paperwork is ready before anyone asks for it."
Ashley Tison, attorney and founder of OZProsFeatured in Forbes, Yahoo Finance, and Nasdaq. Drag to look around.
Who we help
Investors with a gain, the advisors who serve them, and the people building in the zones.
I have gains
A stock sale, a business exit, crypto, real estate. One 15-minute call shows what may qualify and how long you have.
I advise clients
Bring us the OZ work. Your client stays yours. We handle the structure, documentation, and compliance behind the scenes.
I'm building in a zone
Raising OZ capital for a project or business. Captive funds, QOZB structure, safe harbor plans, and investors who show up ready.
Defer the tax. Shrink the tax. Keep the growth
Two questions. Your deadline and a rough federal estimate under OZ 2.0.
How we got this, and adjust the assumptions
*Rough federal estimate for an OZ 2.0 investment, assuming an eligible gain goes into a fund within its 180 days, using long-term capital gains rates up to 23.8%, applied in tiers. The 180 days usually start on the sale date, but some gains, like K-1 and Section 1231 gains, can start later. Your state, timing, and deal change the math. Not tax advice.
What working with us looks like
Four steps, from the day you sell through your ten-year hold.
Invest your capital gain
Formed and set up by OZPros
Owns or runs the project
Where the money goes to work
Everything you need for the climb
Start with a call. Add only what your deal needs.
Strategy and support
The Blueprint
A one-on-one strategy session with Ashley and a written roadmap for your gain.
OZ Ascent
Weekly live Q&A with Ashley and a community working the same questions.
Compliance
Annual mock audit, twice-a-year asset tests, and quarterly check-ins with our team.
Fund setup
Summit
We set up your fund and OZ business for you, with a year of Ascent included.
Safeguard
Most popularSummit plus a year of compliance, for investors who want it all handled.
Apex
Everything in Safeguard, plus monthly bookkeeping for your fund.
More than one way up the mountain
Opportunity Zones are the core. In a Blueprint session, Ashley maps which strategies stack with them for your gain.
Opportunity Zones
Defer the gain, cut it at year 5, and grow free of federal capital gains tax after 10 years.*
Learn moreSolar credits
Solar credits may help with the 2026 deferred-gain bill if a project is placed in service in time.
Learn moreEquipment rental
In the right setup, depreciation from equipment rental can offset gains. Passive loss rules decide what it can offset.
Learn moreAdvanced OZ moves
Captive funds, operating businesses in a zone, valuation discounts, and grandfathering.
Learn more*Federal rules for OZ 2.0 investments. Every strategy depends on your facts, and we work alongside your own tax advisor. Not tax advice.
Built around your gains
Stock sale, business exit, crypto, real estate. Every gain has its own 180-day clock and its own best route into a zone. We start from your numbers, not a product.
Built for the long climb
The benefit isn't a sprint. It's earned over ten years of tests, records, and decisions. We stay on the rope the whole way.
*For OZ 2.0 investments. At year 5 the deferred gain is taxed, with 10% excluded (30% for qualified rural funds). Growth on an investment held 10+ years is excluded from federal capital gains tax. State rules vary. Not tax advice.
Built by people who've done the deals
Ashley Tison is an attorney who structures OZ funds, invests in zones himself, and answers questions live every week. No slides. No pitch. You ask, he answers.
Book a 15-minute callWatch OZ 2.0 get drawn, state by state
Nominations closed October 28. Treasury is certifying each state's list now, and we update the map as they land.
By the numbers
Ask Ashley anything, live
Join a free live webinar. Bring your deal, your deadline, or your client's question. Ashley Tison, attorney and founder of OZPros, answers on the record and in plain English.
"You don't have to ask permission from anybody. But you better have a dang good audit trail."
Ashley Tison, live on October 22, 2026Opportunity Zones, answered right
Basecamp is our free Opportunity Zone library: short answers, in-depth guides, live webinars, and the OZ 2.0 map. Every answer is reviewed by Ashley Tison, attorney, and updated when the rules change.
What is an Opportunity Zone?
An Opportunity Zone is a census tract that a state nominated and the U.S. Treasury certified for special tax treatment. When you reinvest a capital gain into a Qualified Opportunity Fund that invests in one of these tracts, you can defer the tax on that gain, reduce it, and pay no federal capital gains tax on the investment's growth if you hold it at least ten years.
Reviewed by Ashley Tison, attorney · Updated October 2026
What is a Qualified Opportunity Fund?
A Qualified Opportunity Fund, or QOF, is a partnership or corporation set up to invest in Opportunity Zones. It must hold at least 90% of its assets in qualified Opportunity Zone property, which it tests twice a year. A fund self-certifies with the IRS by filing Form 8996. OZPros sets up these funds for investors, advisors, and developers.
Reviewed by Ashley Tison, attorney · Updated October 2026
How do Opportunity Zones work?
You sell an asset at a gain. Within 180 days you invest that gain into a Qualified Opportunity Fund. The fund puts the money into a property or business inside an Opportunity Zone. You defer the tax on the original gain, and if you hold the investment for ten years, the growth on it comes out free of federal capital gains tax.
Reviewed by Ashley Tison, attorney · Updated October 2026
What are the tax benefits of investing in an Opportunity Zone?
There are three. First, you defer the tax on the gain you reinvest. Second, under OZ 2.0, holding five years reduces the taxable amount of that deferred gain by 10%, or 30% for qualified rural funds. Third, after a ten-year hold, the appreciation on your OZ investment is free of federal capital gains tax.
Reviewed by Ashley Tison, attorney · Updated October 2026
What capital gains qualify for an Opportunity Zone?
Most capital gains qualify, short term or long term, as long as the sale was to an unrelated party. That includes gains from selling stock, a business, real estate, crypto, and collectibles. Gains passed through on a K-1 from a partnership or S corporation can qualify too, with their own timing rules. Only the gain portion gets the tax benefit, not your original basis.
Reviewed by Ashley Tison, attorney · Updated October 2026
How do I invest in an Opportunity Zone?
Invest the gain into a Qualified Opportunity Fund within 180 days of the sale. Elect the deferral on your tax return, then track the investment each year on Form 8997. You can invest in an existing fund or, for larger gains and projects, set up your own fund. OZPros helps with both and keeps your records audit-ready.
Reviewed by Ashley Tison, attorney · Updated October 2026
Can you 1031 exchange into an Opportunity Zone?
Not as the same transaction. A 1031 exchange swaps one investment property for another and reinvests all the proceeds. An Opportunity Zone investment only needs the gain, and the gain can come from almost any asset. If a 1031 falls through or you take cash out, that taxable gain can often go into a Qualified Opportunity Fund within 180 days instead.
Reviewed by Ashley Tison, attorney · Updated October 2026
Can I invest in an Opportunity Zone without capital gains?
You can, but only money that comes from an eligible capital gain gets the Opportunity Zone tax benefits. Any other cash you put in is treated like a regular investment. Many funds accept both, and the fund tracks each piece separately.
Reviewed by Ashley Tison, attorney · Updated October 2026
Are Opportunity Zones a good investment?
Only when the deal underneath is a good deal. The tax benefit makes a strong project stronger. It does not rescue a weak one. As Ashley says, sometimes the juice ain't worth the squeeze, and part of our job is telling you when a strategy doesn't pencil.
Reviewed by Ashley Tison, attorney · Updated October 2026
When is my deferred Opportunity Zone gain due?
For original Opportunity Zone investments, the deferral ends on December 31, 2026. The deferred gain is reported on your 2026 tax return, due in April 2027. The amount is the lesser of your deferred gain or the investment's fair market value minus your basis. If you keep holding, the growth can still be tax-free after ten years.
Reviewed by Ashley Tison, attorney · Updated October 2026
What is OZ 2.0?
OZ 2.0 is the permanent version of the program Congress passed in 2025. Starting January 1, 2027, new investments get a rolling five-year deferral, a 10% reduction of the deferred gain after five years, or 30% for qualified rural funds, and tax-free growth after ten years. A new map of zones takes effect the same day.
Reviewed by Ashley Tison, attorney · Updated October 2026
Which areas will be Opportunity Zones under OZ 2.0?
States are nominating new tracts now, and the Treasury certifies them. The new zones take effect January 1, 2027. The OZPros map tracks every state's filing and updates twice a week, so you can see what has been nominated, what has been published, and what has been certified.
Reviewed by Ashley Tison, attorney · Updated October 2026
My Opportunity Zone did not make the new map. Is my project done?
Not necessarily. Property you already hold and routine replacements can keep qualifying. Notice 2026-40 says the IRS intends to propose rules under which new property bought after 2026 generally needs a written working capital plan adopted by December 31, 2026, with 10% of the planned capital received and 5% spent or under binding contract by then. These rules come from IRS Notice 2026-40, which describes regulations the IRS plans to propose. Confirm the current status with your advisor before acting.
Reviewed by Ashley Tison, attorney · Updated October 2026
What does OZPros do?
OZPros is an Opportunity Zone education and advisory firm specializing in captive fund creation and helping businesses actually implement Opportunity Zones. Founded by Ashley Tison, the OZ Sherpa, we set up funds, keep them compliant for the full hold, and run OZ Ascent, a weekly live session with Ashley.
Reviewed by Ashley Tison, attorney · Updated October 2026
Do you work with my CPA or financial advisor?
Yes. Many of our clients come through their CPA, attorney, or wealth advisor. Your advisor stays your advisor. We handle the Opportunity Zone structure, documentation, and compliance, and we keep them in the loop every step. Your own tax preparer still files your return.
Reviewed by Ashley Tison, attorney · Updated October 2026
How do I get started?
Book a free 15-minute call. We look at what you sold, when your 180-day window closes, and whether an Opportunity Zone makes sense for you. If it does, the next step is usually a Blueprint strategy session with Ashley.
Reviewed by Ashley Tison, attorney · Updated October 2026
Does OZPros prepare or file my tax return?
No. Your CPA or tax preparer files your return and your fund's forms. We set up the structure, keep the records behind Forms 8996 and 8997, and work alongside your preparer.
Reviewed by Ashley Tison, attorney · Updated October 2026
No answer yet for that one. Ask us on a call and we'll add it.
Have a question we didn't cover? Ask it at the next live session or book a call.
From Basecamp
Answers, guides, and live sessions with Ashley as OZ 2.0 takes shape.
What to do before December 31, 2026
The deferred gain coming due, the working capital plan deadline, and year-end fund timing.
Ask Ashley live
New zones, IRS updates, and your questions answered in plain English. Every session is free.
The 2026 Tax Cliff Plan
A short masterclass, the Field Guide, and a tax savings estimate before December 31.
OZ 2.0, the complete guide
What changes on January 1, 2027, and how the new program compares to the original.
Look up any address on the OZ 2.0 map
Updated twice a week as states file and Treasury certifies.
The 180-day rule, explained
When your clock starts, including K-1, 1231, and installment gains.
Anyone can point at the summit.
A Sherpa climbs with you
You've earned it. Now keep it. Fifteen minutes tells you what your 2026 gains could become.