Michael Kelley is the Founder and CEO of Park View Investments and Park View OZ (PVOZ), which was built to increase the financial planning utility of QOF tax incentives. He was an early mover in Opportunity Zones, recognizing the program’s potential to redirect capital flows into underserved communities while delivering substantial tax benefits to investors. With over 30 years of experience in capital markets and real estate investment, he founded PVOZ to provide investors access to the full 30-year tax elimination benefits through a publicly traded REIT structure.
An experienced educator and speaker on advanced Opportunity Zone tax planning, Michael has taught more than 10,000 CPAs and enrolled agents through continuing education programs. His presentations teach tax professionals how to use Qualified Opportunity Funds to develop differentiated planning solutions for clients, including strategies for controlling the timing of capital gain recognition, coordinating gains and losses, and creating long-term tax-free compound growth. He also explores how QOFs can complement broader tax, retirement, and estate planning strategies.
Michael writes regularly for Thomson Reuters publications, including Practical Tax Strategies, Real Estate Taxation, and Estate Planning. His work also appears in The CPA Journal, Thomson Reuters’ Checkpoint, Kiplinger’s Advisor Intel column, and Westlaw professional research databases.
Materials provided by Park View OZ or our affiliates have been prepared for informational purposes only and are not intended to provide or be relied on for tax, legal, or financial advice. You should consult your own tax and legal advisors before engaging in any transaction.