Published in Kiplinger’s Tax Planning and Adviser Intel columns, Michael Kelley explains why some 2025 capital gains may still qualify for QOF deferral, discusses the timing rules advisors should know, the types of gains that may be eligible, and how deferral can create added tax planning flexibility into 2026 and beyond.
In Michael Kelley’s February 2026 article in Kiplinger’s Adviser Intel column, he walks through a straightforward way to expand tax-free compounding by pairing a Roth IRA-style approach with Qualified Opportunity Funds (QOFs), outlining how together they can expand the share of your portfolio that compounds tax-free over the long term.
Published in the January 2026 edition of Thomson Reuters’ Practical Tax Strategies, Michael Kelley explains how the OB3 made OZs permanent and upgraded the incentives for QOFs, most notably a 5-year deferral with a potential 10% reduction of the original gain, and the ability to compound QOF appreciation tax-free for up to 30 years.
Published in the May 2025 issue of Estate Planning, a Thomson Reuters journal, Michael Kelley discusses a dozen ways to enhance tax-efficient financial plans with Qualified Opportunity Funds. He illustrates the numerous strategies that can be used to defer or eliminate capital gains, leading to financial freedom and wealth.
Originally published in multiple Thomson Reuters’ journals, Michael Kelley highlights a new generation of QOFs structured as REITs, offering stock shares instead of limited partnership interests. This structure increases accessibility, allows investors to control their holding period, and provides tax advantages like the 20% QBI deduction.
Irrevocable grantor trusts (IGTs) have long been used to pass down appreciating assets, such as family businesses or real estate, through generations. However, one flaw is that it can make capital gains tax worse. Qualified Opportunity Funds can eliminate these capital gains taxes. It is a powerful pairing.
This article describes how changes in the tax law have taken away “like-kind exchanges” for those with capital gains in collectibles (art, precious metals, etc.), but has also given collectors a powerful new tool in the form of Qualified Opportunity Funds.
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